Calvin and Hobbes by Bill Watterson for December 09, 1992
Transcript:
Calvin: Dear Santa, Why is your operation located at the North Pole? I'm guessing cheap elf labor, lower environmental standards, and tax breaks. Is this really the example you want to set for us impressionable kids? My plan is to put him on the defensive before he considers how good I've been.
It’d be interesting to see the reaction of whoever actually reads these letters.