Kirk searches for a Christmas miracle when he experiences major disappointments during his first Christmas season in New York City. He's fired from his job, his power is cut off because the bill hasn't been paid, and while he waits for the bus, the gifts he bought with his last paycheck are stolen. He takes a job as an elf to earn some extra money. While working, he meets the owner of a comic book company who hires him as an illustrator.
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