Sample letter:

Dear (child’s name),

The elves and I are nearly finished with building all the toys for this year. Everyone has been really busy. I always enjoy coming to (child’s town) on Christmas Eve. There are so many good boys and girls who live near there. Mrs. Claus told me this morning that you (child’s accomplishment). That is great news. I am sure your family is as proud of you as I am. According to my book, you and (child’s friend or sibling) are on the nice list. This year there are only a few children on the naughty list and none of them live near you.

As long as you continue to be good, there is a good chance I will be bringing you (child’s requested gift). My friend, (adult who would have talked to Santa), told me that you have been very good all year. That is always nice to hear. I told Mrs. Claus and she wants me to tell you to keep up the good work.

Please wish the rest of your family a Merry Christmas for me, since you will all be asleep that night. I have to go now to put the reindeer to bed. They need as much rest as they can get between now and the big night.

Merry Christmas,

Santa