In the movie, ELF, there are two instances of the number.
The first instance is on a stairway. There is a minor confrontation on one of the landings, and the elf is pushed up against the wall with the number 27 right behind his head.
Then later the elf is almost hit by a taxi, and you get to see the taxi has the number 27 on the top of the cab.
now I'm going to be watching in every movie to see if the number 27 is in there.
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