LYNN – Santa Claus receives billions of letters every Christmas, and it?s no surprise the bearded one relies on help from local elves like Cathy Bailey to make sure every letter from every kid gets answered.The veteran Swampscott and Lynn letter carrier will help Santa reply to almost 100 letters mailed this holiday season by area children and adorned with drawings, and even presents for Santa.Of course, Santa tells Bailey, a Peabody resident who grew up near the Shoemaker School, how to write the letters and how to sign them, but her biggest thrill is to make sure a reply from the North Pole ends up in the hands of every child who writes a letter.?They get so excited – it?s so nice to see their faces,” she said.Bailey has been helping Santa with his correspondence for almost 15 years. She does the writing voluntarily and on time away from her postal job. She got started on the holiday project with former postmaster?s secretary Jane Nauss using a letter box painted and decorated for the holidays years ago by Lynn area letters carriers.The box comes out of storage every Christmas season to occupy a prominent spot in the Willow Street main post office?s lobby. Bailey checks the box for children?s letters or receives them from letter carriers.Some of the letters request new toys and the latest gadgets. Others ask Santa to deliver the necessities of life on Dec. 24, including clothes and shoes. Some of the requests are unusual, like the one she read in a letter to Santa sent by an 8-year-old.?He wanted his own telephone number,” she said.Following Santa?s instructions, she writes each letter on paper decorated with holiday themes and each reply is accompanied by a Santa coloring sheet.?It?s nice to hear from good girls and boys,” reads the introduction to one letter.She said it?s tough to reply on Santa?s behalf to letters lacking a return address, but she does her best to ask letter carriers for address information and to search the Internet.Bailey, daughter of former Saugus post office manager William Walsh, said her daughter, Kelsey, 16, is old enough to help her answer some of Santa?s mail. The work begins right after Thanksgiving and during the busiest holiday weeks, mother and daughter spend almost an hour a day helping out the man with the sleigh and eight reindeer.?Kelsey comes home and says, ?Do we have letters??” Bailey said.She is not quite ready to retire, but Bailey said the time is approaching for her to train another Postal Service employee to help St. Nick with his Christmas correspondence. There is only one requirement for being a successful Santa?s helper, and that?s to make sure every kid who writes a letter knows it received a personal read from the big guy.?I try to keep them believing as long as they can,” she said.