Santa's Elves, Inc. a nonprofit organization based in Santa Claus, Indiana, provides FREE letters from Santa Claus himself! Provide us with a brief narrative about the children, the childrens names, and the addresses to which the letters should be sent. There is no monetary cost to you at all. Postage is provided by outside organizations. The only thing you have to spend is time...time telling us how wonderful the children in your life are to you and how we can touch their hearts this Christmas season with a personal letter from Santa.

http://www.santaclausmuseum.org/FLFS...es/Welcome.htm

And the really neat thing about these letters is that they're postmarked Santa Claus, IN!