[Your letterhead, if desired; if not, your return address]
[Date of letter-month, day, and year]
[Recipient's first and last names]
[Company name]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
Ho, Ho, Ho! I hear you've been a good boy this year. Thank you for the letter you sent to me. I see that you would like several things-Legos, Lincoln Logs, and books. Those are some good choices, and I'll let my elves know about your request.
To answer your questions, for treats you could leave some chocolate for me and some carrots for my reindeer. I know I'll be hungry from all the traveling on Christmas Eve! Ho, Ho, Ho, I'll be visiting your house very soon.
Merry Christmas!!
Santa Claus
[Signature]
[Sender's first and last names]
