Dear (child's name)
Thank you very much (child's name) for your letter. Mrs. Claus gets very excited each day she goes to pick up the mail.
We note, once again, you have been a very good (boy or girl) and Mommy and Daddy are thankful you have done all your chores.
The elves have been so busy this year; we have a new department - the computer department. That covers all computer games, ipods, cellphones, email, e-everything!
I hear Mrs. Claus calling me for supper - she has made my favorites (here put in anything your children/grandchildren do not eat) Meatloaf and Green Bean Casserole.
Make certain to leave treats for my Reindeer - Dancer is always trying to outdo Prancer - Rudolph is always trying to keep them in a straight line, as in Santa!
HO! HO! HO! ~ Merry Christmas (childs' name)
Love Santa and Mrs. Claus
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