<DIV>In 1897, a young girl wrote to <I>The New York Sun</I> asking whether Santa Claus truly existed. The paper's response, written by reporter Francis P. Church, has become a beloved holiday literary tradition. An original approach to a children's classic, this captivating book creatively reinterprets that heartwarming letter about the truth behind Santa Claus and Christmas. It is accompanied by charming Victorian artwork. Joel Spector is an artist and illustrator known for his elegant pastel images. His work appears regularly in magazines and newspapers including <I>Business Week, Newsweek, Good Housekeeping,</I> and <I>The New York Times.</I></div>