Yes, Virginia, There is a Santa Claus
By Francis P. Church, first published in The New York Sun in 1897.
[See The People’s Almanac, pp. 1358–9.]
We take pleasure in answering 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:
Bobby was getting cold sitting out in his back yard in the snow.
Bobby didn't wear boots; he didn't own any and he didn't like
them anyway. The thin sneakers he wore had a few holes in
them and they did a poor job of keeping out the cold.