Overview: After playing TV game at CHUNG BIU’s home, MA CHONG and the others are planning to go. They discover that SHEUNG-YAU has been writing a letter to Santa Claus for the whole evening. SHEUNG-YAU explains that his Santa Claus is SHEUNG-HO and they have kept this practice for more than twenty years already. After learning about it, HEUNG-CHING reveals to SHEUNG-YAU that she also writes letters to Santa Claus every year. MA CHONG and the other think that HEUNG-CHING is naive but SHEUNG-YAU supports her. Everybody misconceives that SHEUNG-HO has accepted a case from “Homeless Shelter” but it turns out that the law firm is the plaintiff. SHEUNG-YAU questions SHEUNG-HO and they end up in discord. YIN-HA also argues with YIM KAN about it. Even MA CHONG and CHI-SHING also start a quarrel on the case. MA CHONG fails to connect a call from Mr LIN to CHI-SHING accidentally and CHI-SHING misconceives that he is taking revenge…