Despite the film's original storyline, director Robert Florey, who was well past his prime when this low-budget programmer was made, does injustice to a very original Damon Runyon's plot idea. An innocent but plucky young girl naively believes that a criminal fugitive (Pat O'Brien) who's hiding out in a deserted building in her neighborhood, is really Santa Claus. She keeps his presence secret and does her best to help him. Florey fills the story with bathos and saccharine sentimentality involving the title character, the girl's little dog, and the film ultimately becomes mired in its own mawkishness.
More than a decade later Bryan Forbes would direct a critically-acclaimed film based on a similar premise. In 1961's WHISTLE DOWN THE WIND, youngster Hayley Mills mistakenly believes fugitive wife-murderer Alan Bates, who is hiding out from the authorities in the barn on her father's isolated British farm, to be Jesus Christ. The tact and taste with which Forbes handles the material is a paradigm of understatement and restraint. Although Mary Hayley Bell's (mother of Hayley} narrative was lauded at the time for its great originality, the plot premise appears cribbed from this unpretentious Damon Runyon B-film programmer.