Back of the book: Eric is a 'different' eight year old with a vivid and untamed imagination. But in Our Lady of Mercy Orphanage, the decrepit old building where he lives, wicked Sister Prudence fills the orphaned boy's days with work and chores. When Eric is locked in the basement for misbehavior, he discovers a tunnel to the building next door. There he finds Santa Inc., the global headquarters of Santa's business empire. This begins an adventure that changes the boy's lives forever and reawakens in Santa the true spirit of Christmas. Description: In Santa Inc. it is sometimes not clear what is imaginary and what is real. The story weaves between the grim despair of a dilapidated orphanage to the whimsical world of the neighboring skyscraper that just happens to belong to Santa. There are plenty of colorful characters and adventures along the way as Eric precariously balances his duel life between the two buildings. One thing is always consistent-Eric's ability to aggravate adults by asking them the most simple of questions. The unexpected twist at the end gives a deeper meaning to the entire story and makes the reader reevaluate everything that came before. Santa Inc. is about hope and deliverance. Friendship and sacrifice. And the ability of the human spirit to flourish when given a little love.The book is suitable for all ages and can be enjoyed by children and adults alike