Finny the Elf is hard at work in Santa s shop when Nikki barges in and annoounces that the List has been released! She made the Naughty list of course and Finny as usual is at the top of the Nice list. Nikki decides to convert him to the Naughty side by tempting him with some anal sex. Finny is hesitant at first but quickly realizes how exciting the Naughty list can be.
