LYNN – Each year during the holiday season, letters seeking help pour into the newspaper. The mail tends to ratchet up as Christmas approaches.Most of the letters have plenty of common denominators. For example, they are typically written by women, mothers who often are responsible for feeding and caring for between one and three children. Many of these women live alone, in the sense that they are single parents. The vast majority receive some form of government assistance, and while such programs help defray the cost of food and shelter, no additional funds are provided with which to buy gifts at Christmas.This might not be such a problem in a society that puts little or no attention on consumer spending, but in the United States, bigger is always depicted as better, just as more is valued over less.The middle-class parents buy iPods, iPhones and all the latest gadgetry for their children. The wealthy make do with sports cars, exotic vacations and stock certificates. It’s all one big happy holiday.But for mothers living on the edge, the prospect of buying presents to wrap and put under the tree can be downright depressing. It’s these women who tend to look to The Item Santa and other charities for a break.One letter among the stack piled in the newsroom this week was from a single mother living in Lynn with four young sons. Although she receives a disability check and works 20 hours a week, the funds barely pay the bills.As she put it, “just enough to pay bills and put a roof over our heads, which doesn’t leave much for Christmas presents.”Like most mothers, she is proud of her sons, especially of their behavior. “My boys have been very good this year,” she writes. “And they would be very grateful for any present they could receive.”Since every child’s needs and wants are different, the mother describes the small wish lists.”My 6-year-old is into Transformers. My 10-year-old likes learning games and needs clothes. He is a size 6-7. My 4-year-old is into Power Rangers and books. He also loves to color. The littlest, age one and a half, likes trucks, Barney, and Wiggles. He wears a size 2.”Any gifts would be greatly appreciated by myself and them,” she writes. “Please help me make their holiday a special one.”What you just read was extracted from an authentic letter written by a real person, not some fabrication dreamed up to muster your sense of charity. There are many more like it, and because of The Item Santa, each will receive gifts. Certainly not an iPod, but something wrapped in shiny paper to make Christmas morning memorable for all the right reasons.To make a donation to Item Santa, clip the coupon in today’s Item or download one and mail it, along with your check, to The Item Salvation Army Santa, P.O. Box 951, Lynn, MA 01903.The Salvation Army will be distributing gifts to needy families Dec. 10-13.For more information, call the Salvation Army at 781-598-0673.