A letter to Santa should include an appropriate greeting and an identification of the letter's author as well as an inquiry into how Santa is doing. A child might also include a request on behalf of another person or drawings and other artwork.
To write Santa, a child should begin with a greeting such as "Dear Santa," or "Dear Santa Claus." The child needs to tell Santa that he is the author of the letter. Because Santa receives so many letters each year, it's important to let Santa know who wrote the letter.
A letter to Santa should be polite, so the writer should ask Santa how he is doing. The child should also inquire as to how Santa and the reindeer are doing. The child could ask about the weather at the North Pole. Next, the child might tell Santa about his year and mention a couple of ways that the child behaved particularly well. The child should then politely ask Santa for a few things for Christmas.
When writing Santa, a child might decide to ask Santa to bring something for someone else. The child can ask Santa to bring a present or grant a wish for a sibling or someone less fortunate. The child should also thank Santa in advance for his generosity.
The letter should end with good wishes and then the child's signature. For an added touch, the child might also decorate the letter with glitter or pictures. The child should also carefully select writing paper and a pen, pencil or crayon so as to send Santa some holiday cheer.