Dear Saint Nicholas,
I’m Kevin and I live in Denver. Every year, children look forward to writing you a letter because you never fail to give them the presents, they want. This year I am writing you this letter to help one of my neighbours who is very sad and lonely. Please, help him so that he will not feel lonely anymore especially during Christmas.
Delete the comma after the word "presents" in the first sentence. Delete the comma after the word "please" in the last sentence. We often use a comma after "please," but not in this case.
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Delete the comma after the word "presents" in the first sentence. Delete the comma after the word "please" in the last sentence.
We often use a comma after "please," but not in this case.
The rest of your paragraph is fine.