Tyler and his friends no longer believe in Santa Claus. When Santa catches wind of this, he reaches out to Tyler to understand what makes believers doubt. Tyler's initial letters are filled with suspicion but, little by little, a transformation begins and a friendship forms. In the end, Tyler realizes that Santa Claus does, indeed, exist and his spirit is alive in each and every one of us. As the story ends, the reader is left with the undeniable fact that "Tyler B Leaves".