Miss Agnes McHolstein
69 Cash Avenue
Beaver Valley, Colorado

December 14, 1994

Dearest John:

I went to the door today and the postman delivered a partridge in a pear tree. What a thoroughly delightful gift. I couldn't have been more surprised.

With deepest love and devotion,

Agnes

December 15, 1994

Dearest John:

Today the postman brought your very sweet gift. Just imagine two turtle doves. I'm just delighted at your very thoughtful gift. They are just adorable.

All my love,

Agnes

December 16, 1994

Dearest John:

Oh! Aren't you the extravagant one. Now I really must protest. I don't deserve such generosity, three French hens. They are just darling but I must insist, you've been too kind.

Love,

Agnes

December 17, 1994

Dear John,

Today the postman delivered 4 calling birds. Now really, they are beautiful but don't you think enough is enough. You're being too romantic.

Affectionately,

Agnes

December 18, 1994

Dearest John:

What a surprise. Today the postman delivered 5 golden rings; one for every finger. You're just impossible, but I love it. Frankly, all those birds squawking were beginning to get on my nerves.

All my love,

Anges

December 19, 1994

Dear John:

When I opened the door there were actually 6 geese a-laying on my front steps. So, you're back to the birds again, huh? Those geese are huge. Where will I ever keep them? The neighbors are complaining and I can't sleep through the racket.

Please stop.

Cordially,

Agnes

December 20, 1994

John:

What's with you and those fucking birds? 7 swans swimming. What kind of God damned joke is this? There's bird shit all over the house, and they never stop with the racket. I can't sleep at night and I'm a nervous wreck. It's not funny. So stop with those fucking birds.

Sincerely,

Agnes

December 21, 1994

O.K. Buster:

I think I prefer the birds. What the hell am I going to do with 8 maids a-milking? It's not enough with all those birds and 8 maids a-milking, but they had to bring their God damned cows. There is shit all over the lawn and I can't move in my own house. Just lay off me, smart ass.

Agnes

December 22, 1994

Hey! Shithead,

What are you? Some kind of sadist? Now there's 9 pipers playing. And Christ do they play. They've never stopped chasing those maids since they got here yesterday morning. They cows are getting upset, and they're stepping all over those screeching birds. What am I going to do? The neighbors have started a petition to evict me.

You'll get yours,

Agnes

December 23, 1994

You Rotten Prick,

Now there's 10 ladies dancing. I don't know why I call those sluts ladies. They've been balling those pipers all night long. Now the cows can't sleep and they've got the diarrhea. My living room is a river of shit. The Commissioner of Buildings has subpoenaed me to give cause why this building shouldn't be condemned.

I'm sicking the police on you.

One who means it.

December 24, 1994

Listen! Fuckhead,

What's with the 11 lords a-leaping on those maids and ladies. Some of those broads will never walk again. Those pipers ran through the maids and have been committing sodomy with the cows. All 23 of the birds are dead. They've been trampled to death in the orgy. I hope you're satisfied, you rotten, vicious swine.

Your sworn enemy,

Agnes

Law Offices
Badger, Bender and Cahole
303 Knave Street
Chicago, Illinois

December 25, 1994
Dear Sir:
This is to acknowledge your latest gift of 12 fiddlers fiddling which you have seen fit to inflict on our client, Miss Agnes McHolstein. The destruction, of course, was total. All correspondence should come to our attention. If you should attempt to reach Miss McHolstein at Happy Dale Sanitarium, the attendants have instructions to shoot you on sight. With this letter please find attached warrant for you arrest.
Cordially,
Badger, Bender and Cahole

Streamlining was appropriate in view of the reality that the North Pole no longer dominates the season's gift distribution business. Home shopping channels and mail order catalogues have diminished Santa's market share and they could not sit idly by and permit further erosion of the profit picture.

The reindeer downsizing was made possible through the purchase of a late model Japanese sled for the CEO's annual trip. Improved productivity from Dasher and Dancer, who summered at the Harvard Business School, is anticipated and should take up the slack with no discernible loss of service. Reduction in reindeer will also lessen airborne environmental emissions for which the North Pole has been cited and received unfavorable press.

I am pleased to inform you and yours that Rudolph's role will not be disturbed. Tradition still counts for something at the North Pole. Management denies, in the strongest possible language, the earlier leak that Rudolph's nose got that way not from the cold, but from substance abuse. Calling Rudolph "a lush who was into the sauce and never did pull his share of the load" was an unfortunate comment, made by one of Santa's helpers and taken out of context at a time of year when he is known to be under executive stress.

As a further restructuring, today's global challenges require the North Pole to continue to look for better, more competitive steps. Effective immediately, the following economy measures are to take place in the "Twelve Days of Christmas" subsidiary:

• The partridge will be retained, but the pear tree never turned out to be the cash crop forecasted. It will be replaced by a plastic hanging plant, providing considerable savings in maintenance.

• The two turtle doves represent a redundancy that is simply not cost effective. In addition, their romance during working hours could not be condoned. The positions are therefore eliminated.

• The three French hens will remain intact. After all, everyone loves the French.

• The four calling birds were replaced by an automated voice mail system, with a call waiting option. An analysis is underway to determine who the birds have been calling, how often and how long they talked.

• The five golden rings have been put on hold by the Board of Directors. Maintaining a portfolio based on one commodity could have negative implications for institutional investors. Diversification into other precious metals as well as a mix of T-Bills and high technology stocks appear to be in order.

• The six geese-a-laying constitutes a luxury which can no longer be afforded. It has long been felt that the production rate of one egg per goose per day is an example of the decline in productivity. Three geese will be let go, and an upgrading in the selection procedure by personnel will assure management that from now on every goose it gets will be a good one.

• The seven swans-a-swimming is obviously a number chosen in better times. The function is primarily decorative. Mechanical swans are on order. The current swans will be retrained to learn some new strokes and therefore enhance their outplacement.

• As you know, the eight maids-a-milking concept has been under heavy scrutiny by the EEOC. A male/female balance in the workforce is being sought. The more militant maids consider this a dead-end job with no upward mobility. Automation of the process may permit the maids to try a-mending, a-mentoring or a-mulching.

• Nine ladies dancing has always been an odd number. This function will be phased out as these individuals grow older and can no longer do the steps.

• Ten Lords-a-leaping is overkill. The high cost of Lords plus the expense of international air travel prompted the Compensation Committee to suggest replacing this group with ten out-of-work congressmen. While leaping ability may be somewhat sacrificed, the savings are significant because we expect an oversupply of unemployed congressmen this year.

• Eleven pipers piping and twelve drummers drumming is a simple case of the band getting too big. A substitution with a string quartet, a cutback on new music and no uniforms will produce savings which will drop right down to the bottom line.

• We can expect a substantial reduction in assorted people, fowl, animals and other expenses. Though incomplete, studies indicate that stretching deliveries over twelve days is inefficient. If we can drop ship in one day, service levels will be improved.

• Regarding the lawsuit filed by the attorney's association seeking expansion to include the legal profession ("thirteen lawyers-a-suing"), action is pending.

• Lastly, it is not beyond consideration that deeper cuts may be necessary in the future to stay competitive. Should that happen, the Board will request management to scrutinize the Snow White Division to see if seven dwarfs is the right number.