Dear <Recipient Name>,

 The elves and I have been very busy, but I really wanted to write to you. I've checked my list twice and saw that you've been a very good <boy or girl> this year. Because you've been good, I'm bringing you a very special present! I've also been keeping an eye on <sibling names>.

<Recipient Name>, please leave out some milk and cookies for me on Christmas Eve. I'll get really hungry by the time I get to your house in <City, State>. Keep up the good work, be kind and helpful to others and have a Merry Christmas.

Ho! Ho! Ho!  Merry Christmas!

Your friend,

Santa Claus

Letter 2

Dear <Recipient Name>,

It's almost Christmas and everyone here at the North Pole is very busy. The elves are putting the finishing touches on the toys and I'm preparing the reindeer and my sleigh for that long trip to <City, State> on Christmas Eve. I checked my list twice and saw that you've been very good this year! I sure am proud of you for <Recent Accomplishment>. That's great!

Please leave out some cookies and milk for me on Christmas Eve.  I'll really be hungry by the time I get to your house in <City >. Oh, could you leave a carrot or an apple for the reindeer, too?  They work hard and will appreciate the treat. All the reindeer, Mrs. Claus and my whole team of elves wish you a Merry Christmas and a Happy New Year!

Ho! Ho! Ho!  Merry Christmas!

Your friend,

Santa Claus

Letter 3

Dear <Recipient Name>,

Everyone here at the North Pole is very busy preparing for Christmas Eve.  Mrs. Claus has just finished mending and cleaning my red suit.  It had so many holes in the knees and elbows from sliding down all those chimneys last year that I almost needed a new one!  It was just filthy from all that black soot. Thank goodness it looks like new and is ready for another terrific year.  My boots have been polished too.

Rudolf has just whispered in my ear that the sleigh is nearly packed.  Frosty, the snowman, can hardly contain himself.  He has been dancing around all day.  The elves have done an outstanding job this year.  Just wait and see! 

I just had to take a minute to write and tell you that I am very pleased with the good reports that I have received about you.  I see that you are near the top of my list of good boys and girls.  You have been so good that I'm bringing a special gift just for you.

Very soon I will be on my way to visit you in <City, State>.  Remember the "Spirit of Christmas" and to continue to be a good <boy - girl> throughout the year.  Be a good helper and be kind to others.  We all need to work together to make this a better world for all of us.

Ho! Ho! Ho!  Merry Christmas!

Your friend,

Santa Claus