The young and the old who are gracious of heart,
have not forgotten the thank letter writing art.
Santa appreciates these thoughtful efforts,
regardless of their punctuation and grammar,
especially if written with out any badgering or clamor.
While wish list letters help to make his work lighter,
a note of thanks makes his day brighter,
and lets him know the present was indeed received,
and if you were pleased,
or if a spec-n-preference chart adjustment is in need.
Even those with a year of coal,
should let Santa know,
they have both their lump and New Year’s goals,
so send a note of thanks to the pole,
Christmas will be here again before you know.