The North Pole
Dear Alex,
I am told you are a good dog. I am also told about the shoe. The elves and I have discussed the shoe at some length and we are prepared to let it go.
You have done excellent work this year: greeting people at the door, keeping the sofa warm, and barking at things that were not there. Somebody has to, and you have never once shirked it.
There may be something for you under the tree this year, Alex. Try to let the humans open theirs first. Try.
Good dog. Love,
Santa Claus