The story revolves around a girl of 8 who has lost her father, so writes to Santa about her concerns and the wish for her mother to smile again. Having handed the letter to the postman it finds its way to Santa Inc., run by two charming but eccentric older ladies. It just so happens that a young, successful writer is assisting Santa Inc. responding to children's wishes in an effort to rekindle his enthusiasm for writing after a bitter divorce. Being flooded with material wishes, he is touched by the letter expressing matters of the heart, so responds equally in a way to give hope. From here it opens the possibility to deal with loss and relationships in a lighthearted but sensitive way that engages the viewer in a clever little story.
You have to listen very carefully to what is being said. The writer has captured important emotions and spun them into interesting messages. Even those characters who may seem boorish, surprise you with simple home spun wisdom's. Having watched the film more than once, you can't help developing a warmth for all the characters, from young to old. The story is simple and straightforward, therefore method acting is not called for and all those appearing seem to be in the right place.
I think that when the 'end of shooting' party occurred they hadn't quite finished. After the effort of constructing a thoughtful story they rolled out of the party and scripted a slightly bizarre conclusion. The actors took it in good spirit, so it doesn't detract too much from your enjoyment.
Conclusion: 8.0 Xmas points, for a warm and enjoyable film with a small deduction for the lost opportunity at the end.