The image features a graphic design with a white background. At the top of the image, there is a red Santa hat with a white pompom. Below the hat, there is a large, bold text that reads "DEAR SANTA LET'S NEGOTIATE" in black, with the word "NEGOTIATE" being the largest and most prominent. The text is arranged in a way that suggests a playful or humorous tone, possibly indicating a desire for a negotiation with Santa Claus. The overall style of the image is simple and cartoonish, with a clear and direct message.