I am dreadfully busy this year --- it makes my hand more shaky than ever when I think of it --- and not very rich. In fact, awful things have been happening, and some of the presents have got spoilt and I haven't got the North Polar Bear to help me and I have had to move house just before Christmas, so you can imagine what a state everything is in, and you will see why I have a new address, and why I can only write one letter between you both. It all happened like this: one very windy day last November my hood blew off and went and stuck on the top of the North Pole. I told him not to, but the N.P.Bear climbed up to the thin top to get it down --- and he did. The pole broke in the middle and fell on the roof of my house, and the N.P.Bear fell through the hole it made into the dining room with my hood over his nose, and all the snow fell off the roof into the house and melted and put out all the fires and ran down into the cellars where I was collecting this year's presents, and the N.P.Bear's leg got broken.