In this English lesson, students write an email to Santa in order to complain about their Christmas gifts. In the lesson, students learn and practice the structure and vocabulary involved in writing an email of complaint, while having fun speaking and writing on a unique topic. Dear Santa focuses on the structure and elements of a complaint email, vocabulary for contrasting and vocabulary for listing items in an email. Though a playful topic, Dear Santa is a highly useful lesson for ESL students, English students writing emails, FCE and CAE students. The zip file includes a 2 page lesson handout, a 1 page collection of role play cards, a template for organizing the email and complete teachers notes on running the lesson with possible extensions.