http://www.santaclausmuseum.org/index.htm
It looks like you can write the old fashioned way or go even send one over the computer. Click on Santa letter.
Since 1914, children have had the joy of receiving letters from Santa Claus for free. Every letter mailed to Santa Claus before December 21st, will receive a letter back from Santa Claus himself! The earlier you can send in your letter the better.
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