From the office of the Naught or Nice List. Santa has requested the list so that he can begin his initial review. There may be some concerns out there for the numbers on the naughty list. Please remember the 2:1 ration when it comes to determine who is on the nice list. For every naughty action that you have, you need 2 nice actions to make the nice list.
Santa also verified with the office that there is no such thing as the 3 strikes and you are out rule. There have been rumors out on social media that claimed if you end up on the naughty list three years in a row, you are banned from the nice list for life. This is simply not true. Santa believes that there is good in everyone, and everyone should always have the chance to change their lives towards the better.