It look like both A & B are both correct usage of commas
Dear Mr. Scrooge,
I am obliged that you have taken the time to read this letter. But, your odious feelings to Christmas has made my community very mad. I am the milliner in town and I have heard lots from women in my town! Please if you just have aspiration, maybe you might be happy and my town. Now may you have a good day and please be humble.
Mr.Milliner
To sway the opinion of the reader.
