All of Suzanne's friends have exciting lives. In reality, they are busy with activities, decorating, and Santa Claus, and they realize something is missing. Suzanne discovers God is always doing something special. She writes her annual Christmas letter with this in mind and touches their lives.
Marvin, who simply wants to read the famous Christmas poem about Santa, is assaulted by family members who have their own ideas of what the night before Christmas should be like. In the end, no one quite knows the reason for the season.