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Standard discalaimer:

This is not new, I'm sure you've read it before, but it's a good read each and every year.

It's funny, I don't care who you are.

Git R Done

Dear Santa,
I left milk and cookies for you under the tree, and I left carrots for
your reindeer outside the back door.
Love,
Susan
Dear Susan,
Milk gives me the shits and carrots make the deer fart in my face when
riding in the sleigh. You want to do me a favor? Two words, Jim Beam.
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 by little kids like you in China. Every year I give
them a slice of bread as a Christmas bonus. 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.
Santa
P.S.
Tell your mom she got the part.
"Long Dong" Claus

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 an ugly 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
kicked at school. Second, you don't live in a house, you live in a
low-rent, ghetto apartment complex. Third, I get inside your pad just
like all the burglars do, through your bedroom window.
Sweet Dreams,
Santa