[Address]
Dearest [First name],
It has been a busy few weeks here at the North Pole. Christmas is approaching fast, and things are getting very exciting. The reindeer have been practising their flying skills every day. It is quite remarkable how fast they are. I think it may be the delicious carrot cookies Mrs Claus has been baking for them. They do love the taste of carrot very much and, of course, Mrs Claus is an excellent baker.
Mrs Claus has been baking around the clock. There are so many cookies and mince pies and fruitcakes to bake. After all, children and adults around the world love Christmas treats! I must say, Santa-shaped Christmas cookies are my favourite. What about you, [First name]? What is your favourite Christmas treat?
The elves have also been working very hard to get all those presents ready. You see, this year, my nice list is exceptionally long. There have been so many good boys and girls all over the world. I am happy to see that both you and [Friends Name] have made it onto my nice list yet again. I heard all about your [Achievement]. That is excellent for a [Boy/Girl] of only [Age Range] old. Well done, [First name]! Everyone at the North Pole is incredibly proud of you. [Relative Name] told me that you are hoping for a [Present] this Christmas. If you promise to keep being a good [Boy/Girl], there may be a special present for you under the tree this year.
There is still much to do, but it’s also important to remember the Christmas spirit. Tonight, the elves, the reindeer, Mrs Claus and I will sing Christmas carols and tell stories of all the wonderful Christmas celebrations we have had. I will tell the story of how I visited [HomeTown] last year. I remember all the beautiful Christmas trees with their twinkling lights on. Christmas really is such a wonderful time of the year.
Wishing you a very Merry Christmas,
[Santa Claus]