One simple moral decision will affect the destiny of a man and his family.

An elixir to our current state, "Dear Santa" takes us on the fanciful and poignant journey of a little known program called Operation Santa. For more than 100 years, human elves have been helping Santa respond to the thousands of letters children write and mail to him. This gripping documentary crisscrosses the country, following the most emotional letters as the elves work hard to make sure each child’s Christmas dreams come true.