ROSS MURRAY

Dear Santa

Santa Claus, CEO
SantaCorp
North Pole
H0H 0H0

Dear Mr. Claus:

I am pleased to present to you below the executive summary of the marketing and efficiency review of SantaCorp conducted by my firm Bindare Dundatt & Associates over the past three months.

Human Resources

We would like to express our grave concerns about SantaCorp's hiring policy. A review of the employee roster shows a glaring lack of diversity. There appears to be an almost fetishistic adherence to hiring vertically challenged individuals with malformations of the ear. While SantaCorp should be applauded for its willingness to hire people with differences, the exclusive nature of these hires is of concern.

Because the North Pole is in international waters, SantaCorp is not required to adhere to specific regulations governing anti-discriminatory hiring practices. However, there is potential for a public relations backlash in this regard.

Branding and Marketing

SantaCorp continues to maintain a strong market share in traditional media, including television, film, specialty music and print media. However, marketing efforts are condensed into a one- to two-month period.

Checked once, then checked twice is not proper oversight. Delegate.

North pole drifting ice, shrinking ice.

Earlier report "Decking New Halls in the New Millenium."

Jesus: waning but nonetheless continuing significant