http://operationsanta.com/operation-santa-participating-usps-office-list-2011/

Your children can send their letters to “Dear Santa” care of your local post office and if your post office is participating this year, their letters will be read and hopefully some kind individual will respond. There is no guarantee however, as Santa gets so many letters each year and even though the volunteers do their best, there is not any possible way to answer all of the letters.

Have you looked into Toys for Tots, or other community Christmas services that may be available to you locally?

We wish you the best and please be sure to have your children mail their letters right away.