The sleigh was all packed, the reindeer were fed, But Santa still knelt by the side of the bed. “Dear Father”, he prayed “Be with me tonight, There’s much work to do and my schedule is tight. I must jump in my sleigh and streak through the sky, Knowing full well that a reindeer can’t fly. I will visit each household before the first light, I’ll cover the world and all in one night. With sleigh bells a-ringing, I’ll land on each roof, Amid the soft clatter of each little hoof. To get in the house is the difficult part, So I’ll slide down the chimney of each child’s heart.…

Santa’s Letter regarding restructuring at the North Pole Workshop. The recent announcement that Donner and Blitzen have elected to take the early reindeer retirement package has triggered a good deal of concern about whether they will be replaced, and about other restructuring decisions at the North Pole. Streamlining was appropriate in view of the reality that the North Pole no longer dominates the season’s gift distribution business. Home shopping channels and mail order catalogues have diminished Santa’s market share and he could not sit idly by and permit further erosion of the profit picture. The reindeer downsizing was made possible through the purchase of a late model Japanese sled for…