Do you understand what’s funny here? If you do, enjoy the joke. If you don’t, read on.
There is a tradition for children to write letters to Santa Claus asking for certain gifts. Millions of boys and girls pour their heart and soul on the paper expecting a desired present in return. There is a catch, however. As one of the Christmas songs has it, Santa knows “who’s naughty and who’s nice” and that’s how he decides who gets gifts and what kind of gifts. So this particular cat has no illusions as to what category he’s in: naughty! He has been misbehaving this year and he wants to get right to the point and explain what went wrong. He’s not wasting Santa’s time! 
My guess is his letter will also have phrases like “It wasn’t my fault…”, “I didn’t do it…”, “He started it…”, “I had no idea…”, “The bird was already dead…” Can you think of other excuses a pussycat might make? Please share.
Wishing you a Merry Christmas and a Happy New Year!
Those were not my paw prints…
…and if they were, I have no recollection of the incident whatsoever…