[Mike P]

The letter was quite good. I liked how Santa started off as kind of sane, but just sort of spiraled down into the crazy old hobo at the corner. My only complaint is that the by-line should have read "By Santa Claus", so it could be shown to gullible children to break their hearts. Of course, if they're gullible enough, I can just tell them that Max Burbank is Santa Claus' spokeman or something.