Landing in a small country jail after yet another bad decision, Manny Jamison finds himself assigned to the one job he'd been dreading for months... Elf duty. Surrounded by teddy bears and toys, the smalltime convict is forced into the newest county program—Elf in a Cell. It's up to Manny to answer holiday letters sent in by the inmate's children, and return a gift to each and every one. Join in on this ho-ho-holiday short-story as Manny finds the Christmas Spirit behind bars, and learns even the coldest of hearts can be melted with an injection of holiday cheer.