An unusual envelope is found on the teacher's table. It looks beautiful! What can be inside?
Discuss different possibilities in a teacher fronted way. Unpack the letter. If turns out that it was written by... Santa! One of the students reads the letter out loud.
Brainstorm ideas how to reply to such letters. Come up with a few cliches, useful vocabulary, talk about the layout and style.
Ask the students to write Santa back.
Then their letters can either be sent to Santa's office (for real) or might be given to their parents (and later used as wish lists).