Last year my husband's work put up a box for kids to send their letters to Santa and I got to be the Santa to write back. This years turn out has been amazing and it absolutely warms my heart to read these letters. As I read these letters I can feel the Christmas magic that I felt when I was a kid. Not that I have really lost that but as I have grown up it has changed a little. That feeling of believing in something so magical that it totally consumes you. If you are looking to lift your Christmas spirit a little write a Santa letter to a little kid. Maybe your niece or nephew, a friends kid or even your own. You might be surprised how much you feel your spirit rise.