Celyn Berry needs a Christmas miracle. While helping her nieces write letters to Santa, she adds a letter of her own to the package. She asks that her deployed Marine brother come home in time for the birth of his third child, and that her nieces get at least one toy from their Christmas lists. The problem is there's no money for toys this year. At the end of her letter, she adds her own wish for a tall, dark, handsome man to come into her life. In charge of letters from adult believers, Enrico Leonardo Francisco, or Elf to his friends, reads her letter and knows he has to meet her before he passes her letter on to Santa. Can they build a lifetime connection from only one night together? Will Celyn be willing to leave her family to join him at the North Pole? Will Celyn's brother make it home for Christmas?