A little girl named April witnesses Santa Claus delivering presents on Christmas night. Upon being discovered, Santa reveals he must kill her as part of "Christmas business" - a policy for any child who sees him. Santa operates with cold efficiency, offering April choices like whether to see her death coming or have it be a surprise, and even letting her play with her Christmas toys briefly before finishing the job. The sketch takes a beloved holiday icon and transforms him into a calculating, business-like killer, creating dark comedy from the subversion of Christmas innocence.