Not quite as touching as Smokey's.

My most esteemed Mr. Claus:

I am contacting you regarding the thermonuclear weapons I requested
last December.  To date, my order has yet to arrive.  However, I /was/
in receipt of two tons of "Extra Sooty Grade A Newcastle Coal."  I
contacted your offices via post and received no reply; therefore, in
June I sold the coal to various interested parties and used the money
to purchase assault rifles and nerve gas.  Therefore, I am willing to
call last year "Even" between us.

This year, I am once again requesting a compliment of thermonuclear
weapons for my Christmas gift.  If this order fails to be delivered, I
will seriously reconsider allowing the North Pole to retain its
national autonomy in the coming Feline World Order.

Sincerely yours,

Nocturne.

(Who thinks she's gonna be on the naughty list again?)