Here is one letter explaining it very well...(this is not the one I used though)
Dear Kiddo,
You’ve been asking some rather amazing questions as you’ve begun the long journey through childhood. We’ve covered topics from best friends to babies being born and we’ve always been truthful.
But, I’m afraid that there’s one question you’ve been asking that hasn’t yet been explained. It’s been a difficult subject to cover but we feel this is the best way to explain it.
It’s the subject of Santa.
You’ve asked whether or not we, your parents, are Santa. The short answer is no! We are not Santa, but then no-one really is. Santa is actually the real spirit of Christmas.
We, your parents fill the stockings, choose the gifts and even wrap them up. But we do it on behalf of Santa.
Let me explain.
Santa is about believing in something that you can’t feel or see. I know you’re ready to learn about Santa because you have so much love in your heart, and even though you can’t touch it or see it, it’s there! Santa keeps the spirit of Christmas alive for children everywhere and now you can too.
You’ve known for a while that the task of reaching homes everywhere in one night was impossible and you’re right to be questioning it. The truth is, grown-ups help Santa, or the true spirit of Christmas along, by doing that job and we do it so we, too, can fill more hearts with the same love, joy and magic that you have felt every Christmas since you were born.
You’ll do it one day, too, and the magic of Christmas will be with your kids.
Well, now you know the truth. Santa is everywhere and lives in everyone through hope, happiness, joy and love.
Santa relies on your help too. Now that you’ve been told about the true spirit of Christmas, Santa will need you to let others keep believing, so the love, joy, hope and happiness can keep spreading.
Happy Christmas my angel.
May Santa always live in your heart.
Here's another one:
know you’ve wanted the answer to this question for a long time, and I’ve had to give it careful thought to know just what to say.The answer is no. I am not Santa. There is no one Santa.
I am the person who fills your stockings with presents, though. I also choose and wrap the presents under the tree, the same way my mom did for me, and the same way her mom did for her. (And yes, Daddy helps, too.)
I imagine you will someday do this for your children, and I know you will love seeing them run down the stairs on Christmas morning. You will love seeing them sit under the tree, their small faces lit with Christmas lights.
This won’t make you Santa, though.
Santa is bigger than any person, and his work has gone on longer than any of us have lived. What he does is simple, but it is powerful. He teaches children how to have belief in something they can’t see or touch.
It’s a big job, and it’s an important one. Throughout your life, you will need this capacity to believe: in yourself, in your friends, in your talents and in your family. You’ll also need to believe in things you can’t measure or even hold in your hand. Here, I am talking about love, that great power that will light your life from the inside out, even during its darkest, coldest moments.
Santa is a teacher, and I have been his student, and now you know the secret of how he gets down all those chimneys on Christmas Eve: he has help from all the people whose hearts he’s filled with joy.
With full hearts, people like Daddy and me take our turns helping Santa do a job that would otherwise be impossible.
So, no. I am not Santa. Santa is love and magic and hope and happiness. I’m on his team, and now you are, too.
I love you and I always will.
Mama