If your classroom is not already equipped with a toy mailbox, make one from any size cardboard box. Paint the box blue. Cut a slot in the top of the box where kindergartners can place letters. Cut an opening in the back of the box, big enough for the letter carrier to retrieve mail from the box. With white paint, paint the word, "Mailbox," on the front of the box, under the mail slot. Decorate the box with white painted stars or red stripes.
Stock a letter-writing area in your kindergarten classroom with all the supplies needed to get mail ready for the letter carrier. Set a stack of new or used envelopes near writing paper. Provide pencils, markers and colored pencils to write and address the letters. Buy stickers for kindergartners to apply to the upper-right corner of each letter, for a stamp.
Let one or two kindergartners write letters at a time. Ask each kindergartner to write letters to five class members. Early writers can write words and simple phrases on the letters. More skilled writers may write sentences. Provide a list of class members names so the children can take extra care to write names on the envelopes clearly. Remind the children that they will each act as the letter carrier and will need to be able to read the names on the envelopes.
When all of the letters have been written and slipped into the mailbox, its time to deliver the mail. Each day, designate a kindergarten student to be the letter carrier. Give the letter carrier a blue hat and coat to wear. Ask the letter carrier to open the mailbox and count out five letters to deliver. The letter carrier reads the name on each envelope then delivers it to the desk of the addressee.