After five hundred years of marriage, Mrs. Claus - Jessica - believes Santa no longer loves her in his general neglect of her. In going through the letters to Santa and vetting them for naughty or nice, Jessica comes across a letter addressed not to Santa but to her from "nice" seven year old Hope Jenkins of Las Vegas, the only thing she asking for for Christmas being love for her mother, Noelle Jenkins, a concierge at the Cascade Casino and Hotel, she who is still recovering both financially and emotionally from divorce. Hope felt that Mrs. Claus would better understand affairs of the heart than Santa. Noelle's financial issues are only exacerbated by her corrupt and amoral boss, Duncan Kirby, who has always been on the naughty list. Jessica, in feeling that Santa does not need her, decides to answer Hope's letter in person and flies to Las Vegas without telling Santa. Discovering where Jessica has gone, Santa, with one of his elves Calvin in tow, goes to Las Vegas to chase after her, even putting his Christmas duties on hold to save his marriage. As Jessica goes on her mission and Santa and Calvin chase after her, they are somewhat a trio of fish out of water in Las Vegas where things like fun, games and toys have an entirely different meaning leading to one misunderstanding after another. While Jessica is able to corral a group of single men to meet Noelle, they who primarily have one thing on their minds, marriage not being that one thing, both Jessica and Noelle may not be able to see that there has been one person standing by Noelle's side through her ordeal, namely hotel bartender Myles Harper whose womanizing façade may be as much a cover as Noelle's fake wedding ring is to protect her from hurt again.
—Huggo