Barbara's Santa Letters Express  
   Personalized letters, mailed to the US and Canada.
   http://barbarassantalettersexpress.com/

Elfwriters.com  
   Offering a personalized letter including a North Pole postage mark.
   http://www.elfwriters.com/

The Holiday Post  
   Letters for children, adults, pets, or baby's first Christmas. Each comes with a package of age-appropriate goodies.
   http://www.holidaypost.com

KidSpirit  
   Order a letter from Santa for a special child.
   http://www.outer-limit.net/santa.html

Letter from Santa Claus  
   Order a personal letter from Santa, . US based.
   http://www.letter-from-santa-claus.com

LetterBySanta.com  
   Offers Personalized Letters from Santa Claus. Delivers to Canada and the United States.
   http://www.letterbysanta.com/

Letters From Santa  
   Personalized keepsakes on holiday stationary.
   http://santaletters1.tripod.com/

Letters from Santa  
   Includes sample letters to chose from.
   http://www.everythingsanta.com

Letters4you  
   UK site delivers letters from Santa and Father Christmas to anywhere in the world.
   http://www.edez.co.uk/letters4you/

North Polar  
   Letters from Santa, postmarked with a North Pole address.
   http://home.gci.net/~hunter4life/Storefrontx1.htm

North Pole Entertainment  
   Letters include a postmark from Santa Claus, Indiana.
   http://www.npentertainment.com

Personalized Santa Letters  
   Correspondence with a North Pole return address.
   http://hometown.aol.com/amorretto/myhomepage/business2.html

Project Santa Letters  
   Personalized letters from Santa.
   http://members.aol.com/DBPDSANTA/

The Santa Claus Club  
   Letters from Santa. Family discounts included.
   http://www.thesantaclausclub.com

Santa Post  
   Hand signed letter from Santa plus gift for child or loved one. UK based site. World wide deliveries on request.
   http://www.santapost.co.uk

SantaLetters4Kids.com  
   Offers a variety of paper styles, as well as photo frame kits.
   http://santaletters4kids.com

Santamail.org  
   Custom letters, postmarked from North Pole.
   http://www.santamail.org/

Santa's Depot, Inc.  
   Offers personalized letters from Santa Claus, Indiana.
   http://www.greetingsfromsanta.com/

Santa's Friend  
   Based in the UK, offering worldwide delivery.
   http://www.santasfriend.co.uk/

Santa's Letter Shoppe  
   Personalized letters from Santa. Also included in the envelope are stickers or a coloring page.
   http://hummingbird204nj.tripod.com/santaletters/santa1.html

Santa's Phone Calls  
   Offering telephone calls as well as lumps of coal.
   http://www.santasphonecalls.com/

Santa's Workshop  
   Offering a letter from Santa at the North Pole.
   http://www.santasgreetings.com/

Santa Letters  
   Service offering a personalized letter from Santa sent to the child of your choice.
   http://www.santa-letters.net/

From Santa  
   Send toys and gifts officially from Santa, wrapped and tagged with a ;etter from Santa to certify authenticity.
   http://www.fromsanta.com/

Welcome to Mr. Santa  
   Purchase an email reply from Santa. Copy of letter also published on web page for viewing.
   http://www.mrsanta.us

Santa Video Email  
   Have Santa Claus send a personalized full screen video email letter. Features sample video and ordering details.
   http://santavideoemail.com

Santa To You  
   Personalized letters mailed on special stationery. Includes sample letter.
   http://www.santatoyou.com