Hi There (Name),
Merry Christmas! Can you believe it is almost time to visit you in (City, State)? We are all so busy here at the North Pole getting the gifts and surprises ready for all the good boys and girls around the world.
I am happy to report that you are at the very top of my nice list again this year! Mrs. Claus and I are so proud of you. I sure hope you still like (name of toy) because we are working on an extra special gift just for you.
Mrs. Claus and Sugarplum Mary have been so busy baking cookies, candies and making hot chocolate. Sugarplum Mary is one of my favorite elves who works in the kitchen with Mrs. Claus, and she makes all the candy treats that go in your stocking. My favorite thing to do is eat sugar cookies and drink hot chocolate while checking my list, and you know I must check it twice.
So be sure to keep up the good work. Listen to (Parent 1) and (Parent 2), keep your room clean and always pick up your toys. Be sure to be kind to your friends and share your toys. If you continue to be thoughtful and kind, you will have some special gifts under your tree from me.
Right now the elves and the reindeer are taking a break and are playing outside in the snow. The reindeer are having a snowball fight, and the elves are playing hide and seek. I bet you would love to be here playing with them.
Well, I better go tell the elves they need to get back to work in the toy shop and the reindeer need to practice their rooftop landings. We don’t have much time, and we will have to start loading the sleigh for our long journey.
I will go for now to make sure everything is ready for Christmas Eve. Be sure to hang your stocking and go to bed as early as possible. Remember, I only stop when all the good boys and girls are sound asleep. Be sure to leave the reindeer some of that magical reindeer food out on the lawn and leave me some milk and cookies. I will be vising you in (City, State) soon! Merry Christmas (Name).