My Dear Girl Elsa,
I suppose you will be surprised to hear me as you know how well I like to write. Your mommy tells you all the news, so I won’t undertake to contradict her and can only thank you and Carl for the cigars. They are fine and thank you very much. Now Elsa your mommy has been buying you all the presents for Christmas now I don’t want to get left altogether and I have enclosed yours for New Years. Thought it best to let you buy what you like than to pick than to pick it out myself and wish you both a very very Happy New Year.
I am your loving daddy