The Lost Letter to Santa is a warm and emotional Christmas picture book that highlights kindness, friendship, and the true spirit of giving. The story takes place in the quiet, snowy village of Hollybrook, where eight year old Emma lives. Emma loves Christmas more than anything, and she enjoys the lights, the songs, and the festive feeling in the air. One chilly winter afternoon, while passing by her elderly neighbor Mr. Whitakers house, Emma notices an old letter lying under his mailbox. The envelope is yellowed and worn, and when she picks it up, she discovers that it is addressed to Santa Claus. Inside the envelope, she finds a message written many years ago by Mr. Whitaker when he was a young boy named Henry. In the letter, he asks Santa for only one thing, a friend who would stay by his side.Emma feels a deep sense of tenderness as she reads the letter. She realizes that Mr. Whitaker must have been a lonely child and sees that he still lives alone now. Wanting to bring happiness into his life, Emma decides to make his forgotten Christmas wish come true. She bakes a batch of cookies, wraps small but thoughtful gifts, and makes a handmade card decorated with snowflakes and warm Christmas wishes. On Christmas Eve, she quietly brings the basket of gifts to Mr. Whitakers doorstep. Before she can leave, the door opens and Mr. Whitaker sees her and the basket. He reads his own childhood letter, and the memories touch him deeply. Emma tells him that no wish is ever too old to be remembered.The next day, Emma and her family invite Mr. Whitaker to join their Christmas celebration. He spends the day with them, enjoying holiday music, storytelling, delicious treats, and warm hot chocolate. Surrounded by Emma and her loving family, Mr. Whitaker feels joy and companionship for the first time in many years. As gentle snow falls outside, he understands that his simple childhood wish for a friend has finally been fulfilled.This touching Christmas story is filled with themes of generosity, compassion, and the power of small acts of kindness. The Lost Letter to Santa reminds readers that even long forgotten wishes can come true and that one caring heart can change someone's life. With its gentle tone, snowy setting, and heartwarming message, this book is perfect for families, young readers, and anyone who enjoys the magic of Christmas. It is ideal for bedtime reading, classroom sharing, and holiday traditions and is sure to bring warmth and joy year after year.