Here is a power point that teaches students how to write letters by going through the parts of a friendly letter: heading, greeting, body, closing, and signature. The chart also introduces students to the activity with a photo of Santa and a See, Think, Wonder activity as recommended by Project Zero. Throughout the lesson, one will find questions to get kids to think or discuss. Kids are also asked to use accountable talk to respond to classmates ideas of what to put in the letter.
Please see http://www.teacherspayteachers.com/Product/Letter-Writing-Guide-Help-With-Writing-to-Santa-at-Christmas-Power-Point-1554797 for photos. I'm having trouble uploading pictures from the Promethean Board.