I am having such a great time up here at the North Pole. I have been outside all day being a referee during the reindeer games. You really have to keep an eye on Comet. He can get a little rough and needs a penalty from time to time. Mrs. Claus, the elves, and I really enjoy spending time together playing games.
I was getting a little chilly and I thought a nice cup of hot cocoa would hit the spot and warm my body. I asked Bartholomew, my head elf, to bring me the Naughty and Nice List to check, for a second time. I am so happy to tell you that you, (insert name), are on the nice list again this year. That is so super-duper fantastic! This makes me smile so much and warms my spirit even more than this hot cocoa. I told Mrs. Claus that I needed a few minutes to write to you and let you know how proud I am. You have, truly, been a good (insert child’s gender). I am sure your parents feel the same way, too.
After I saw you on the Nice List, I had Bartholomew bring me your Christmas letter so that I could make sure that we get you well taken care of. I noticed that you want (insert item). I am putting everything into motion so that we can get all of this done in time for my big sleigh ride on Christmas Eve to (insert city and state). There is always so much to be done, but we are always so happy this time of year and have a great time getting all of the gifts for the good boys and girls ready. I am so glad, (insert name), that you are one of them.
I was also noticing that your (insert acquaintance), (insert acquaintance name), is also on the Nice List. If you would make sure (acquaintance gender) knows that (acquaintance gender) is on the Nice List, too. I know that your parents must be so proud of you.
The Nice List book was showing me that you have been (insert accomplishment). I want you to keep up the good work. I am always watching and I know I can count on you to keep being the very best that you can be.
Well, I am starting to feel warm inside again. The combination of hearing the good news about you along with this amazing hot chocolate that Mrs. Claus makes, I can head back out so we can finish playing in the snow and complete the reindeer games. I am so glad that I got some time to write you, and I look forward to seeing you very soon. Christmas Eve will be here very fast. You take care and Merry Christmas.
Your friend forever,