North Pole

Dear <Child name>,

Mrs. Claus has been very busy making me a brand new suit to wear on Christmas Eve (my other one doesn't fit anymore), and I have also been busy taking test flights in my sleigh with the reindeer. They love to fly with the sleigh, but they have been practicing without the sleigh so that I can make sure every toy is coming out well.

The elves have been making toys all year, and are almost done. You should see the workshop right now; you can barely walk anywhere without running into some kind of toy. I understand that you want <what they want> this year. I have checked my list twice, and know you have been a very good <girl/boy> this year, so I am checking with my elves to see if we have some.

Don't forget to leave out milk and cookies. I'm sure I will be very hungry by the time I reach <City> and Rudolph and the others will also be looking for some carrots. Remember to go to bed early because I may visit your house first.

Love,

Santa