Jim Elster's Scenic Express has one, which is very nice, available on his site @:
"Figures & Accessories: O Scale, Choohooligans, #G6010, 'O-Scale Elf, the Pudgy One'." It's so nice/cute I included it on a Lionel layout at F.A.O. Schwarz, NYC, at one time. I realize you can't see him, but he's in the truck cab alongside Santa, making a delivery. I've included these photos just for the fun of it all. )
Also, under "Figures & Accessories," Jim has available a really nice "Santa & Helper" (1/43) #PR65335
FrankM.
Layout Refinements
That's his little hand at the window...