elf lay-offs

Christmas Santa Claus writing for The Guardian is funny enough. But then there's the reader comments:

"Dear Mr Claus,

Could I please have £1,000,000,000? Honestly, I've been good all year. That whole financial crisis thing was really my boss's fault.

Hope all is going well with the elf lay-offs.

Best regards,

A. Darling, Esq."

etc etc etc