Dear Santa
I wud like a kool toy space ranjur fer Xmas. Iv ben a gud boy all yeer.
Yer Frend,
BiLLy
Dear Billy,
Nice spelling. You're on your way to a career in lawn care. How about I send you a freakin' book so you can learn to read and write? I'm giving your older brother the space ranger. At least HE can spell!
Santa

Dear Santa,
I have been a good girl all year, and the only thing I ask for is peace and joy in the world! for everybody!
Love,
Sarah
Dear Sarah,
You're parents smoked pot when they had you, didn't they?
Santa

Dear Santa,
I don't know if you can do this, but for Christmas, I'd like for my mommy and daddy to get back together. Please see what you can do.
Love,
Teddy
Dear Teddy,
Look, your dad's banging the babysitter like a screen door in a hurricane. Do you think he's gonna give that up to come back to your frigid mom, who rides his ass constantly? It's time to give up that dream. 
Let me get you some nice Legos instead.
Santa

Dear Santa,
I want a new bike, a Playstation, a train, some G.I. Joes, a dog, a drum kit, a pony and a tuba.
Love,
Francis
Dear Francis,
Who names their kid "Francis" nowadays? I bet you're gay.
Santa

Dear Santa,
I left milk and cookies for you under the tree and I left carrots for your reindeer outside the back door.
Love,
Susie
Dear Susie,
Milk gives me the runs and carrots make the deer fart in my face when riding in the sleigh. You want to do me a favor? Leave me a bottle of scotch and a cigar, ya little brat.
Santa

Dear Santa,
What do you do the other 364 days of the year? Are you busy making toys?
Your friend,
Thomas
Dear Thomas,
All the toys are made in China. I have a condo in Vegas, where I spend most of my time making low-budget porno films. I unwind by drinking myself silly and squeezing the asses of cocktail waitresses while losing money at the craps table.
Hey, you wanted to know.
Santa

Dear Santa,
Do you see us when we're sleeping, do you really know when we're awake, like in the song?
Love,
Jessica
Dear Jessica,
Are you really that gullible? Good luck in whatever you do. I'm skipping your house.
Santa

Dear Santa,
I really really want a puppy this year.
Please please please PLEASE PLEASE could I have one?
Timmy
Timmy...
That whiney begging shit may work with your folks, but that crap doesn't work with me. 
You're getting a sweater again.
Santa

Dearest Santa,
We don't have a chimney in our house, how do you get into our home?
Love,
Marky
Mark,
First, stop calling yourself "Marky", that's why you're getting your ass whipped at school. Second, you don't live in a house, you live in a low-rent apartment complex. Third, I get inside your pad just like all the burglars do, through your bedroom window.
Sweet Dreams,
Santa