All of the unbelievable aspects of "Dear Santa" would be forgivable if it was just funny or sweet. It's neither.

There’s just nothing all that inventive despite the broad rule-free canvas.

If Christmas movies can’t be good, they can usually at least be pleasant distractions. Dear Santa is neither. It’s a regrettable film, one that wasn’t ever worth the wordplay that started it.

Contrary to popular opinion, Dear Santa rests on Robert Timothy Smith’s shoulders (...) His awkwardness, innocence, and charm feel so organic and honest that it doesn’t look like he is putting on a performance.