We've all heard why some think that Santa is a She - but here's
an ingenious response that I thought you might enjoy:

Ken's Response:
My daughters have noted (with considerable glee)
Internet chatter proclaiming Santa a She.
They offer ill-formed conclusions with no common sense
to which I now offer this thoughtful defense
of History, Tradition, and Status Quo
and when finished reading you surely will know
Santa has been, is now and always will be
A Man.

Proof positive I have, that Santa's a He
It's silly to think he might be a She
For what woman would be ready at exactly Midnight
To jump in the sleigh with everything right,
with her nose all powdered and her lipstick in place
Pleased with her outfit, pleased with her face?

With only a year to prepare, the chimneys to climb
How could a girl Santa be ready on time?
There'd be ovens to check, irons to unplug,
Kittens to cuddle and children to hug
Instructions to give to husband and sons,
A last minute check of stockings for runs.

And once underway she'd be feeling just sick
that she'd made the wrong choices, picked the wrong pick.
Billy might not like the train that she chose;
maybe he'd rather have some books and some clothes!
Will Sally love the doll that she picked
Or should she have gotten hockey skates and a stick?

At each landing she'd worry about ice on the roof
What if there's no grip for the reindeers hoof
She'd slip and slide right over the edge
The sled would be stuck twixt the tree and the hedge.
The trip might be over, but she could still save the day
if she'd just find a phone and call Triple A.
But, dammit oh damm, she'd utter a curse
Remembering she'd forgotten to carry her purse!

And can you imagine our lady in boots and warm mittens
when suddenly with a hot flash she'd be violently smitten??
I shudder to think of the chaos It would cause
If a hormone rebellion o'ertook Santa Claus!
When just as she was quieting her spirited reindeer
She'd let out a scream, "My ***!!!***it's**!!!**hot out here!"

The reindeer would jump, might even take flight
And leave her standing alone in the night.
The sled and the toys all speeding back home,
Due to the attack of one silly hormone!
So, it's easy to see, if you think just a tad,
Why God in his wisdom, made Santa a DAD!