I'm sorry to say that last night I stopped by and took back that nice toy I gave you for Christmas. I know it was a gift, and it is bad form to revoke a gift, but you complained about it so much that I didn't want it to go to waste. I know a lot of other kids who would love to have something that fun, so I think I'll give it to one of them instead.
I know you're a good kid and that you know that Christmas is about more than just getting toys. It makes me sad when kids aren't grateful for the thought and hard work that goes into giving them presents. I can't always get you everything on your list, but the things I do give you are full of love and care.
I hope that next Christmas we can find a way to do this better. Maybe you can send me a list of things you'd like and I'll choose from that. You can let me know if you want me to surprise you with something I think you would like.
Until then, I hope that you can find a way to start feeling gratitude for the good things in your life, especially your family and friends. You're a wonderful kid, and I'm really looking forward to seeing you again next year. Feel free to write to me and tell me how you're doing!