A Georgia woman who found one boy’s moving letter to his late father has responded by offering him words of assurance and comfort.

In a post to Facebook last week, Monroe resident Suzanne Womac Edwards revealed she had found a note attached to a helium balloon in her yard, ABC US reports .

The note was from Alejandro Ramirez, a seven-year-old boy living 32km away, addressed to his deceased father.

“Daddy, I wish you were here so we could have fun together,” the letter reads.

“I wish you a Merry Christmas. I hope you tell God to give me those presents.

“I hope you are happy in heaven. If you are, then tell me. I love you, Alejandro."

The letter. (Facebook/Suzanne Womac Edwards)

The letter was accompanied by a photo of Alejandro with his father and mother Yudy Catherine Bonilla Ramirez.

Ms Edwards said she was so touched by the note she felt compelled to posting a response to Facebook in the hopes it would reach the boy.

“I want you to know that Heaven is a wonderful place, more amazing than you or I can even imagine,” her post reads.

“It is a place where there is no pain and no worries. I am certain that your daddy didn't want to leave you or cause you to feel lonely or sad.

“But in Heaven, he is OK and he is happy. He wants you to be happy too! He will always love you and I am sure that you make him proud!”

A photo of Alejandro and his family. (Facebook/Suzanne Womac Edwards)

In an update to her original post, Ms Edwards reveals Alejandro’s mother has since reached out to Ms Edwards to thank her.

Ms Ramirez said after she read the message to Alejandro, he had “tears in his eyes”.

A number of Good Samaritans have approached Ms Ramirez after seeing Ms Edwards’ post, offering to send Alejandro the gifts requested in his Christmas letter. A PO box has since been set up to receive these presents.

"I feel that this happened because miracles exist,” Ms Ramirez said.

“I believe my husband used angels to tell Alejandro he’s OK in heaven.”