A bank manager discovers that teller Peter Stirling is attracting public attention, so he calls the young man in.

In the flashback, Second Lieutenant Stirling is caught behind Japanese lines in Burma during World War II.

A talking Army mule named Francis (voiced by Chill Wills) carries him to safety.

The press is later informed that the absurd mule story was concocted in order to flush out the spy, the real culprit is identified (with help from Francis) to be Gelder.

I can easily skip the latest psychiatric spell binders, but I've seen Miracle on 34th Street a half dozen times.

[10] Lubin said that it was the first time that he had a financial interest in any film: Directing Francis gave me a new slant on picture making after some years of acting and producing in both New York and Hollywood.

Parts of the film were shot at the now defunct Conejo Valley Airport in Thousand Oaks, California.

Newsweek also reported that Francis' entourage included "a make-up man, trainer, hairdresser, and sanitary engineer, complete with broom and Airwick."

[15] Diabolique said, "Lubin’s handling is always sure and confident, and they contain some genuinely hilarious moments and sensational performances from O’Connor and Chill Wills (who voiced Francis).

[17] It was then re-issued on LaserDisc in May 1994 by MCA/Universal Home Video (Catalog #42024) as part of an Encore Edition Double Feature with Francis Goes to the Races (1951).