It was the twelfth day before Christmas. And after St. Nick's Executive Administrators (Jeff, Dimitrius, and Su) shared with him two disturbing "Dear Santa" letters from New York City – Gabby and Gabe, twelve-year old twins – it broke his heart. So, St. Nick made the critical decision to take time out of his busy schedule and fly to the Big Apple. With Mrs. Nick by his side, they take a jet plane from the North Pole instead of the reindeer driven sleigh to find out what is troubling the kids.