Florida, United States of America (USA).
LV. Pan, Father Christmas hanging from kite and wearing water skis. CU. Girl looks up in the air and says 'Look there's Santa'. LV. Santa coming down onto water in Cypress Gardens. LV. He skis on water and onto shore where he hands out presents to six bathing beauties. SCU. Girls kiss Santa. TS. Girls water skiing, they raise left ski and line reads 'Merry Xmas And Happy New Year to Y'All'.