LYNN – Purchasing Christmas gifts is hard enough for most Lynners with two incomes, but for single mothers it clearly becomes a bigger obstacle.Letters written by scores of single moms have poured into Item Santa this year, displaying their tremendous needs that could likely be alleviated with generous donations to the Salvation Army.Both Luisa and Virginia say they don’t receive child support, making the holiday season that much harder for their children.”I struggle to make ends meet with the increasing cost of living,” Virginia said. “I am concerned I won’t be able to provide a Christmas for my children.””I am a single mother and working hard to provide for my children,” Luisa said. “Because I only have one income to support my family, I am having difficulty affording toys for my children this holiday season.”Another single mom, Jessica, just started a new job and began college courses in hopes to better the life for her three children, ages 13, 10 and 5, someday. But for now, it’s hard making ends meet.”Any help you could give me at the holiday season would be very much appreciated,” she said.Virginia reiterated her disappointment that her two children, ages 2 and 6, might experience their first memorable Christmases without many presents or a father.”At this time, I don’t receive child support and have very little assistance provided to me. I would like to ask your organization to help me with Christmas gifts for my children,” she said.To make a donation to Item Santa, clip the coupon in today’s Item or download one and mail it, along with your check, to The Item Salvation Army Santa, P.O. Box 951, Lynn, MA 01903.For more information, call the Salvation Army at 781-598-0673.