Dear [NAME],

Everybody here at the North Pole is preparing for the big Christmas day. The reindeer are all at the North Pole spa resting after today's flying lessons. The elves are trying to finish all the toys and gifts under the careful supervision of Lúthien, my chief elf.

Mrs. Claus is preparing all day long amazing cakes and sweets for good boys and girls around the world. As for myself, I truly hope Mrs. Claus will find some time to finish my new costume as the old one was torn out last year by a radar antenna in Alaska.

My elves tell me that you [ACHIEVEMENTS] this year. Mommy, Daddy, [FRIEND] and I are so proud of you, our little [AGE] years old [GENDER].

Please be in bed early on Christmas Eve and don't forget to carefully hang your stockings near the fireplace. I will fly my sleigh to [TOWN] to bring you [PRESENT] just before Christmas.

Merry Christmas!