The top ten reasons you should not query Santa Claus:
10. Santa is very lax about responding to query letters even if you include an SASE.
9. Santa has no known street address or telephone number.
8. Santa doesn't publish guidelines for letters at all.
7. Santa is not in New York City, and in fact, only visits the city once a year.
6. Santa appears to have very superficial knowledge of editors; he lists them only as "naughty" or "nice"
5. Santa doesn't read his own query letters; he makes the elves do it.
4. While Santa appears in many books, he's never acknowledged as the agent of sale.
3. When Santa was quizzed about royalties at a recent writing conference, he appeared perplexed and responded "I'm not royalty but I am a saint, does that count?".
2. Even for publishing, Santa's work schedule of one night a year is pretty lax.
and the number one reason not to query Santa is:
1. Santa has no sales; he gives it all away.