The concept of a kid accidentally writing a letter to Satan when he was trying to write a letter to Santa is a wild premise that could have gone in many different directions but ultimately this movie's biggest sin is it's lack of follow-through. It tried to be a wacky supernatural comedy where anything can happen and a heartfelt holiday flick at the same time, which is possible but it never fully commits to either one, not to mention the tone is uneven and the humor is lacking. Every time I thought they were doing to do something interesting with the story, they just didn't, and it almost felt like I was watching them try and figure out the story in real time. It would have been a lot more interesting if the Devil didn't reveal himself so soon, because once he does, the protagonist wants nothing to do with him and most of the movie is just him telling the Devil to leave him alone. Plus, the protagonist doesn't really make any decisions that effect the story. Things just kind of happen to him and nothing he or anyone does has any real consequences.