LYNN – The letters seeking help come from all quarters of the city. Some families no longer have a breadwinner because of the devastated economy. Others are without health care insurance and spend their meager paychecks on medical services.Still more families in Lynn are new to the United States, and while eager to embrace the Christmas holiday traditions, find themselves unable to purchase toys for their children.No matter the color of their skin or their ethnic background, these families have one thing in common: need.That’s why the Item Santa was started 43 years ago and that’s why it continues today – a campaign in partnership with the Salvation Army to bring joy into the homes darkened by economic hard times.Unlike other years, 2009 has seen an increase in the number of letters to Item Santa from those never before facing such dire circumstances. Single mothers laid off from their jobs can no longer afford daycare or pay their bills. The result is often eviction from their apartment, forcing them to move in with relatives or friends, presuming those are available options.As one woman wrote in her letter to Item Santa, “I am a single mother of a wonderful 3-year-old girl who is looking forward to Santa coming this year. However, my mother and I were two of 30 people laid off in April. Because I was laid off, I couldn’t pay my bills. I lost my apartment. I’m grateful enough that my parents took my daughter and me into their home, even though they are having a hard time as well. My father is the only one with a job and we are all doing our best to pay the mortgage so that we don’t lose the house.”Item Santa will make sure that girl has a present to unwrap, thanks to your contributions.Homelessness, too, is escalating in Massachusetts at a rate that has left state officials and non-profit organizations reeling.Earlier this week, the United Way opened a financial stability center on Union Street, where needy residents can find under one roof many of the services they require, from fuel assistance to rental subsidies to help learning how to balance a checkbook. While this center is clearly a major first step, it will not immediately address the rampant homelessness already afflicting so many families. That means many children living in emergency shelters, hotels and motels will likely have no Christmas tree with colorful presents stacked beneath it – unless funds from Item Santa or similar charity are available.Organizations like Serving People in Need are working hard in Lynn this time of year, trying to transition families from temporary housing into permanent homes. If they succeed, it will be the best Christmas present some children will ever know. But if their work cannot be completed by Dec. 25, then those same children will experience a far sadder holiday. It doesn’t have to be this way.By making a contribution today to Item Santa, Christmas morning in homes across the city will be more joyous. The Salvation Army has stacks of letters from those asking for assistance – each certified by a priest, schoolteacher or social worker ? and in many cases the basic necessities of food and clothing can be provided, along with a few toys. A few dollars can go a long way.One day last week, members of the North Shore Labor Council passed the hat at their final meeting of the year and came up with $200 for Item Santa. It was yet another example of the generosity that is still alive and well in Lynn.By making someone else’s holiday a bit brighter, you shed light on your own.Click here to make a donation to Item Santa.