Dear [NAME],

I love this time of the year! Mrs. Claus and I have just finished decorating our Christmas tree. I find it simply lovely! It's all lit up and it seams to be the most beautiful Christmas tree we ever had.

I am hearing that you also got the most beautiful Christmas tree ever, and you hope to get [PRESENT] for this Christmas.

My elves are telling me that, although you are just a [AGE] year old [GENDER], you [ACHIEVEMENTS] this year. All these make Mommy and Daddy so proud of you!

Remember to go to bed early on Christmas Eve and be good with [FRIEND]. I will visit [TOWN] to bring your presents just before Christmas.

Merry Christmas!