I recently got the chance to read that famous Christmas letter and response.  I enjoyed reading it so much that I posted it down below (with my favorite bits highlighted in green.)  Virginia's letter is just so sweet and the editor's response is so eloquent and touching.  Does anyone write like this anymore?
Virginia's letter:
DEAR                                  EDITOR: I am 8 years old. 
 Some of my little friends say there is no                                  Santa Claus. Papa says, "If you see it in THE SUN it's                                  so." Please tell me the truth; is there a Santa                                  Claus?
VIRGINIA                                  O'HANLON.
115 WEST NINETY-FIFTH STREET.
Editor's response:
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     | VIRGINIA, your little friends     are wrong. They have been affected by the skepticism of a skeptical age.     They do not believe except [what] they see. They think that nothing can be     which is not comprehensible by their little minds. All minds, Virginia,     whether they be men's or children's, are little. In this great universe of     ours man is a mere insect, an ant, in his intellect, as compared with the     boundless world about him, as measured by the intelligence capable of     grasping the whole of truth and knowledge.
 Yes, VIRGINIA, there is a Santa Claus. He exists as certainly as love and     generosity and devotion exist, and you know that they abound and give to     your life its highest beauty and joy. Alas! how dreary would be the world     if there were no Santa Claus. It would be as dreary as if there were no     VIRGINIAS. There would be no childlike faith then, no poetry, no romance to     make tolerable this existence. We should have no enjoyment, except in sense     and sight. The eternal light with which childhood fills the world would be     extinguished.
 
 Not believe in Santa Claus! You might as well not believe in fairies! You     might get your papa to hire men to watch in all the chimneys on Christmas     Eve to catch Santa Claus, but even if they did not see Santa Claus coming     down, what would that prove? Nobody sees Santa Claus, but that is no sign     that there is no Santa Claus. The most real things in the world are those     that neither children nor men can see. Did you ever see fairies dancing on     the lawn? Of course not, but that's no proof that they are not there.     Nobody can conceive or imagine all the wonders there are unseen and     unseeable in the world.
 
 You may tear apart the baby's rattle and see what makes the noise inside,     but there is a veil covering the unseen world which not the strongest man,     nor even the united strength of all the strongest men that ever lived,     could tear apart. Only faith, fancy, poetry, love, romance, can push aside     that curtain and view and picture the supernal beauty and glory beyond. Is     it all real? Ah, VIRGINIA, in all this world there is nothing else real and     abiding.
 
 No Santa Claus! Thank God! he lives, and he lives forever. A thousand years     from now, Virginia, nay, ten times ten thousand years from now, he will     continue to make glad the heart of childhood.
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