When U.S. cooking and craft queen Bertha Hayworth steals Mrs. Claus's famous baking recipes, it’s up to Sebastian the elf and the gang to get them back. In this sequel to the cliffhanger Elves Can’t Tackle, Sebastian and his friends Holly the elf and Ralphy the polar bear find themselves in New York City on the soccer field. In the true spirit of giving, they try to help a team experiencing a losing streak discover how to win, while helping the team’s owner, Bertha Hayworth, learn that stealing is wrong.