Dear [First name],
I hope you are having a great time this Christmas. I took a little break to write to you and share a secret, Mrs Claus has been keeping an eye on me because I am eating too many cookies and candies, they are delicious! She got me a couple times with the hand on the cookie jar, but I hid some candies in the pockets of my red suit. I know my secret will be safe with you because you have been a great [Boy/Girl] during the year.
The elves are working day and night to have everything ready for Christmas day, they are so excited! I remember very well your beautiful home in [HomeTown], we flew over there last year, and we will come back this year, it would be great to have some warm milk and cookies. Prancer and the other reindeers are incredibly happy, and they look so funny with the sweaters Mrs Claus knitted for them.
The North Pole is a busy place these days. Boys and girls have been very nice and we are very happy with it! This year Nice List is enormous, and I think I saw your friend’s name [Friends Name] and yours in there.
We received your letter a few days ago and I saw you asked for a [Present]. We will do our best to deliver it for you or something as amazing as you asked. It would be great if you can say hello to [Relative Name] for me.
[First name], I have to say goodbye because the elves need me in the workshop but I would like you to know that Mrs Claus, the elves and I are really proud you [Achievement] and how much you’ve grown, now you are [Age Range] old! I hope to visit your home soon. Please remember to keep our candy secret and do not tell Mrs Claus about it.