The New York Sun, September 21, 1897
                    We take pleasure in answering at once and thus prominently the  communication below, expressing at the same time our great gratification   that its faithful author is numbered among the friends of THE SUN:
   "Dear Editor: I am 8 years old.
"Some of my little friends say there is no Santa Claus.
"Papa says 'If you see it in THE SUN it's so.'
"Please tell me the truth; Is there a Santa Claus?
        "Virginia O'Hanlon.
"115 West Ninety-Fifth Street."
Virginia, your little friends are wrong. They have been affected by the  skepticism of a skeptical age. They do not believe except  [what] they see. They think that nothing can be which is not  comprehensible by their little minds. All minds, Virginia, whether they  be men's or children's, are little. In this great universe of ours man  is a mere insect, an ant, in his intellect, as compared with  the boundless world about him, as measured by the intelligence capable  of grasping the whole of truth and knowledge.
Yes, Virginia, there is a Santa Claus. He exists certainly as love and  generosity and devotion exist, and you know that they abound  and give to your life its highest beauty and joy. Alas! How dreary would  be the world if there were no Santa Claus! It would be as  dreary as if there were no VirginiaS. There would be no childlike faith  then, no poetry, no romance to make tolerable this existence.  We should have no enjoyment, except in sense and sight. The eternal  light which childhood fills the world would be extinguished.
Not believe in Santa Claus! You might as well not believe in fairies!  You might get your papa to hire men to watch in all the chimneys  on Christmas Eve to catch Santa Claus, but even if they did not see  Santa Claus coming down, what would that prove? Nobody sees  Santa Claus, but that is no sign that there is no Santa Claus. The most  real things in the world are those that neither children  nor men can see. Did you ever see fairies dancing on the lawn? Of course  not, but that's no proof that they are not there. Nobody  can conceive or imagine all the wonders there are unseen and unseeable  in the world.
You tear apart the baby's rattle and see what makes the noise inside,  but there is a veil covering the unseen world which not the  strongest man, nor even the united strength of all the strongest man  that ever lived, could tear apart. Only faith, fancy, poetry,  love, romance can push aside that curtain and view and picture the  supernal beauty and glory beyond. Is it all real? Ah, Virginia,  in all this world there is nothing else real and abiding. No Santa  Claus! Thank GOD! He lives, and he lives forever. A thousand  years from now, nay, ten times ten thousand years from now, he will  continue to make glad the heart of childhood.
http://www.newseum.org/yesvirginia/