Christmas Wish List Fun: Includes one letter to Santa and one letter from Santa, perfect for creating a heartfelt Christmas gift wish list for your child to update Santa on if they've been naughty or nice. Comes with two white envelopes, making it easy to mail your letters to Santa's mailbox or keep them safe as a holiday memento. Unique Design: This charming set includes 2 accordion-style letters—1 for your child's Christmas wish list to Dear Santa, shaped like his jolly face, and 1 letter back from Santa's desk, designed like a festive present. Plus, with 2 included envelopes, you're all set for Santa's special delivery from the North Pole to your home. Perfect for kids to write to Santa: Spark your child's imagination with this interactive way to send their holiday wishes straight to Santa Claus, perfect for building traditions and family memories. Create Holiday Traditions: Have your child fill out their letter to Santa during a cozy family night and leave it out on Christmas Eve next to the milk and cookies. Then, surprise them with the letter from Santa—parents can pretend an elf dropped it off straight from the North Pole! It's a fun way to keep the holiday magic alive, even with a busy schedule! Made In The USA: Letters to Santa Claus Kit is proudly made in the USA at our Wisconsin facility using high-quality materials. Professionally printed double-sided on high-quality paper, this set includes 2 Envelopes,1 Letter to Santa, and 1 Letter from Santa.