Santa's Workshop (1932)
Santa Claus: [Reading letter] "Dear Santy Claus, I'm Billy Brown / Here's a list I've jotted down / I want a giraffe and a duck and a whale / A cow and a pig with a seven-foot tail / A tiger that roars and a leopard with spots / A barrel of monkeys, a pony who trots / I want a baboon, a dog that'll bark / A walrus, a herring, a hog and a shark." Ha! I'll give him Noah's Ark.
Elf: But Billy Brown, for seven years, hasn't washed behind his ears.
Santa Claus: Well, ha-ha, there's still some hope. I'll just add a cake of soap.