(Undated)  --  Kmart is pushing the envelope again with another racy new ad.  

The latest commercial features boxer-clad men jiggling their boxers to the tune of "Jingle Bells."  The ad, which promotes Joe Boxer's holiday line of underwear, has prompted commentary on social media.  Some call the ad tacky and distasteful.  

Others describe it as hilarious.  Kmart, which stirred controversy with its "Ship My Pants" ad earlier this year, responded to the latest comments calling the new commercial "a playful take on spreading holiday cheer."  

The retailer also offered regrets to anyone who found it objectionable.