Finding Love with Dear Santa by Stacy Eaton

When Faith McMillian returns to Merryland with her son, Luke, right before Christmas, the last thing she is looking for is love. All Faith wants to do is figure out how to get her life back on track. When her son forces her to write a Dear Santa letter with him, that is the only thing she asks for.
Peter Sterling enjoys playing Santa and making wishes come true for people in Merryland. When his high school best friend’s son sits on his lap to share his Christmas wish, Peter finds himself very curious over their wishes.
Peter and Faith enjoy catching up, and it isn’t long before hidden feelings come to the surface. Will Faith end up going back to New York to rebuild her life, or will Peter somehow manage to fulfill her Dear Santa’s wish?