I use this school-appropriate assignment with my 12th graders. It is such a simple assignment, but I have come to learn that they work their hardest on perfecting their writing through this. Connect with a 2nd or 3rd grade teacher (a grade level where Santa is still very magical). A few days before the Holiday vacation, have the youngsters write letters to "Santa." Your students can write back within a day or two. The packet I have here includes the directions (very specific to not ruining the integrity of the project), a grading rubric list, an example, and stationary. I have always considered reading or watching the movie The Polar Express before doing the letter writing. I think it would truly help the students understand the tradition of Santa (not the religion), and have faith that even though it seems like they are lying to these tikes, they are really carrying on the mysticism; that part that makes the holidays so exciting.