2 Cold Street,
                           North Pole,
                           H0H 0H0

Dear ________

I have been watching you very closely to see if you have been good this year, and since you have, I will be telling my elves to make some goodies for me to leave under your tree at Christmas. I was going to bring you all the gifts from the "Twelve Days of Christmas", but we had a little problem up here. The twelve fiddlers fiddling, have all come down with V.D from fiddling with the ten ladies dancing. The eleven lords a leaping have knocked up the eight maids a milking, and the nine pipers playing, have been arrested for doing weird things to the seven swans a swimming. The six geese a laying, four calling birds, three french hens, two turtle doves, and a partridge in a pear tree, have me up to my ass in bird shit. On top of all this, Mrs. Clause is going through menopause, eight of my reindeer are in heat, the elves have joined Gay Liberation, and those dumbass Newfoundlanders have scheduled Christmas for the 5th Of February.

                                                               Sincerely,
                                                               Santa                                                                                                                                                                                                                                                        Santa Clause