re: Letters to Santa

It's not physical letter but we used this site for our nephews. they are 4 and 2.

http://emailsanta.com/

Quoting Will☮Creedence:" Lol just send it to your moms house and have her type up a cute letter back. Let him write North Pole ... [snip!] ... envelope and then slip it inside another envelope with your moms address without him seeing. Or any friend/ family member  "

 Exactly what we do