Some days before Christmas, Lukas sees a mysterious line of lights through his window. When following them, he finds out - they are Santa Claus’s elves! When the elves discover him, they tie him up -just in case-, but then they realize that maybe he can help them. They need to find the difficult wishes - that is, letter where the kids ask for things that are not so easy to find as a bike, a book or a video game. That’s why only Santa Claus takes care of them. Now Lukas has the important mission to bring this wishes to Santa.