Dear [Name],
Thank you for your letter. I appreciate your honesty and your efforts to be good this year. I know it's not always easy, but it's important to keep trying. I'm proud of you for recognizing your mistakes and working to make things right.
As for your request for a dirt bike, I understand how much you want it. However, I have to consider what's best for you and your family. Dirt bikes can be expensive, and they also come with safety concerns that your parents might worry about. I want to make sure you have a happy and safe Christmas.
Instead, how about I bring you something that will make you just as happy, but also keeps you safe and helps your family? Maybe a new bike or some fun outdoor gear that you can enjoy with your friends? I promise to make sure it's something special that you'll love.
Keep up the good work, and remember that being kind and trying your best is what truly matters.
Merry Christmas!
Love,
Santa