"Some kids will send out their letters in March," Kaneshiro says. "I just hold on to them until December."

"Please bring ... a doll for my sister and a dog like mine so I can have mine back."

Some children do write to Santa at real addresses, and those get delivered, but the letters addressed to fanciful places like "Arctic Circle" end up at the main post office.

The Dear Santa letters accumulate in boxes around Kaneshiro's desk. She and a group of Postal Service workers volunteer to stay after their shifts a couple of nights during December to ready the reply letters. Their deadline is tomorrow.

"Dear Santa, ... As you know I am 11 years old. I am older and much more picky. I am so sorry but I can't help it.

"P.S. I still believe"

Santa can respond only to letters with clear return addresses. When there's a partial or incorrect return address, Kaneshiro does a little detective work to get the correct destination, calling neighborhood postmasters and the Postal Service's Address Management Department.

"I've been fairly good this year."

"Santa's letters say things like, 'It's snowing, and Mrs. Claus has been busy baking and making dolls,' " Kaneshiro says. "There are things like, 'I hope you've been good and make sure you listen to Mom and Dad.' "

Laurie Tsuruda, who also works at the main post office, joined in the effort this year. She helps sort and open the letters.

As a rule, the Postal Service cannot open first-class mail because of strict privacy laws, but a ruling was handed down in 1912 that treats Dear Santa mail as separate and special.

"All I want for Christmas is to see my pet's who passed away again. Ghost or not ... That does sound impossible but I believe that you can do it."

"You see a real mix of kids who want the world and kids who don't want anything for themselves, just for their family," Tsuruda says. "Some letters are from adults just pouring out their hearts."

"Dear Santa,

"I am not doing good at school or at home. I need your help, Santa, with your small helpers."

"I think people think of Santa like a Dear Abby," Kaneshiro says.

Some of the letters are just heartbreaking — kids who ask for their parents to get back together or for a sick loved one to get well, parents who can't afford special gifts.

"They can tell Santa their troubles and what they want in their lives. It's different from praying to God because they can write it out. They can put it on paper."

"Dear Santa,

"Could I please just have one Christmas present. It is not a toy like what most children would want to get. Could I please just have (names a certain girl) not be mad at me that encludes everybody inside the situation that happened in 5th grade. Thank you."

Some children will tattle on each other in case Santa hasn't updated his bad list. Others

send little presents, like a tiny teddy bear wrapped in the letter or a few pennies taped inside.

One child sent everything in the piggy bank — $4.10. Kaneshiro located the child's father and sent the money back.

"That's a lot of money for a child," she said.

"Dear Santa Clues,

"I will lavae you a suprize on the tadle and mom said when you are eating cokkies you can watch t.v.! ... Is Shannon good or bad?"

For many years, a local Girl Scout troop handled the Santa correspondence. There were about 1,200 letters needing replies then. Now, with computers and the Internet, that number has dropped by about half.

Not that all of the letters are handwritten, of course. Some kids will print out computer-generated lists. Others use clip art to illustrate exactly what they're asking for.

(This is from a two-page list)

1. Money

2. Gift card

9. Strongest "Yu-gi-oh" cards

59. Magnets

60. Rabbit

61. Baby brother or sister

62. "Shrek" DVD

69. Love

Santa's responses never promise that wishes will be fulfilled or that certain toys will be delivered. That wouldn't be honest or fair. But they do offer encouragement and support.

"It's about reassuring the children," Kaneshiro says. "Letting them know that there is someone who listened to them."