Christmas morning dawned, and Little Billee awoke from wonderful dreams of rich gifts, and of extraordinary adventures with his new-found friend, to find the reality quite as splendid as the dream things. Later, what was his delight when a small boy, not much older than himself—a pale, thin, but playful little fellow—arrived at the house to spend the day with him, bringing with him a letter from Santa Claus himself! This was what the letter said:

Dear Little Billee:—You must not tell anybody except your papa and your mama, but the little boy who brings you this letter is my little boy, and I am going to let you have him for a playfellow for Christmas Day. Treat him kindly for his papa's sake, and if you think his papa is worth loving tell him so. Do not forget me, Little Billee. I shall see you often in the future, but I doubt if you will see me. I am not going to return to Twenty-Third Street again, but shall continue my work in the Land of Yule, in the Palace of Good-Will, whose beautiful windows look out upon the homes of all good children.

Good-by, Little Billee, and the happiest of happy Christmases to you and all of yours.

Affectionately,

Santa Claus.

When Little Billee's mama read this to him that Christmas morning, a stray little tear ran down her cheek and fell upon Little Billee's hand.

"Why, what are you crying for, mama?" he asked.

"With happiness, my dear little son," his mother answered. "I was afraid yesterday that I might have lost my little boy forever, but now—"

"You have an extra one thrown in for Christmas, haven't you?" said Little Billee, taking his new playmate by the hand. The visitor smiled back at him with a smile so sweet that anybody might have guessed that he was the son of Santa Claus.

As for the latter, Little Billee has not seen him again; but down at his father's bank there is a new messenger, named John, who has a voice so like Santa Claus's voice that whenever Little Billee goes down there in the motor to ride home at night with his papa, he runs into the bank and has a long talk with him, just for the pleasure of pretending that it is Santa Claus he is talking to. Indeed, the voice is so like that once a sudden and strange idea flashed across Little Billee's mind.

"Have you ever been on Twenty-Third Street, John?" he asked.

"Twenty-Third Street?" replied the messenger, scratching his head as if very much puzzled. "What's that?"

"Why, it's a street," said Little Billee rather vaguely.