Click the image to see a larger version.

Part of the magic of Santa Claus is that he sees you when you're sleeping and knows when you're awake, so it stands to reason that he should already know what you want for Christmas without you having to write him. Therefore, even if Elsworth can't read his own handwriting, Santa should be able to just read his mind and know what he meant to write.

Also, given that the top row of panels again appears to be unrelated to the bottom row of panels, I wonder if these Sunday strips are just two dailies smashed together. Thankfully, unlike the last one, the top row makes sense even if something has been removed (or whatever happened with that other one).