"Yes, Whiskers, there IS a Santa Claus."I picked up this delightful little book on a discount table at Barnes & Noble after Christmas.Here are some sample letters:

Dear Santa:
Please leave under the Xmas tree a gift box wrapped in ribbon.The box can be empty.All I want is the ribbon.
Love,
Lulabelle

Dear Santa:
I would love a ticket to the circus so I can see the tigers.They're relatives of mine.
Your friend,
Stripes

Dear Santa:
I need a book on how to deal with a neurotic human.
Thank you,
Freud