Elio's pretty damn neutral towards Valentine, treating it in the same vein as Halloween.

Though, he's quite supportive of his friends who're in relationships (or at least... hoping to be in one) and looks forward to said holiday - sometimes acting as a wingman upon request. Not to mention the "pity chocolates" he often gets from his close friends that would be in the vicinity at the time, usually against his will as to not destroy the gesture, which he would later incorporate into another dish.