Dear [NAME],
Ho! Ho! Ho! Merry Christmas from the North Pole! Christmas season is the busiest time of the year here at the North Pole, but it's so much fun.
Busy as I am preparing for the big Christmas trip around the world, I wanted to make time to personally write you a letter and let you know how proud I am that you [ACHIEVEMENTS]. I'll make sure the elves find in the workshop [PRESENT] for our good little [GENDER].
Mrs. Claus is telling me it is time to have dinner, put on my new Christmas costume and start the journey to every good boy and girl around the world. I look forward to visiting you, my [AGE] year old friend from [TOWN], just in time for Christmas.
Remember to be good with [FRIEND] and go to bed early on Christmas Eve.
With Love,