This play takes place between Thanksgiving and Christmas Eve. Santa’s operation is affected by a series of events that will threaten the delivery of toys to all the good little children on Christmas Eve: Mrs. Claus is tired of the constant cold and wants to move to a warmer climate; Harding Winchester the 4th representing the North American and European League of Vendors and Manufacturers insists that Santa modernize his operation, and the elves are meeting with union organizers.