Celyn Berry needs a miracle for Christmas. While helping her nieces write letters to Santa, she adds one of her own. She asks that her brother, a deployed Marine, come home in time for his third child's birth, and that her nieces get at least one thing from their Christmas lists though they cannot afford toys this year. When Enrico Leonardo Francisco, or Elf to his friends, reads her letter he is touched at Celyn's loving spirit. Her letter makes him feel things he has not felt in centuries and he decides he must meet her.
Will Celyn return Elf's feelings? Will he decide her case is worthy of Saint Nick's attentions? Will her brother make it home by Christmas?