Beatrice Miller. The special was written by the Macy's ad agency as part of their "Believe" Make-A-Wish fundraising campaign. In 2010 a book was written based upon the special. Two years later, Macy's had the special adapted into a musical for students in third through sixth grade. The company gave schools the right to perform the musical for free and gave 100 schools $1,000 grants for performing the musical. In 2003, "Yes, Virginia, there is a Santa Claus" was depicted in a mechanical holiday window display at the Lord & Taylor flagship store on Fifth Avenue in Manhattan. In December 2015, Macy's Herald Square in New York City used Virginia's story for their holiday window display, illustrated in three-dimensional figurines and spanning several windows on the south side of the store along 34th Street between 6th and 7th Avenues. Macy's based their depiction on the 2009 television special. The phrase "Yes, Virginia, there is (a)..." has often been used to emphasize that "fantasies and myths are important" and can be "spiritually if not literally true". Analysis The historian and journalist Bill Kovarik described the editorial as part of a broader "revival of the Christmas holiday" that took place during the late 19th century with the publication of various works such as Thomas Nast's art. Scholar Stephen Nissenbaum wrote that the editorial echoed theology common in the late Victorian era and that its content was similar to the content found in sermons of the day. The editorial's success has been used to offer insights to writing. Upon the centenary of the editorial's publication in 1997, the journalist Eric Newton, who at the time was working at the Newseum, described the editorial as representative of the sort of "poetry" that newspapers should publish as editorials, while Geo Beach in the Editor & Publisher trade magazine described Church's writing as "brave" and showing that "love, hope, belief—all have a place on the editorial page". Beach also wrote that newspapers should not hold "anything back", as The Sun had done by publishing the editorial in September rather than in the Christmas season. In 2005, Campbell wrote that the editorial, particularly The Sun reluctance to republish it, could offer insight into the broader state of American newspapers in the late 19th century. Reception of the editorial has not been unanimously positive. As early as 1935, journalist Heywood Broun criticized the editorial as a "phony piece