[Your Friend’s Name] [Your Friend’s Address] [Date] Dear [Your Friend’s Name], I am writing you this letter to wish you an extremely Merry Christmas and wonderful New Year, filled with surprises and blessings. I hope this letter finds all of you in the finest of health and spirits. Christmas is a cheerful time to have a good time with all our near and dear ones. It is year’s best time to show gratitude to those who are special, precious and close to heart. Therefore, I decided to pen down few lines to share Christmas spirit with you. In today selfish world, it is very rare to find a true, caring and sincere friend like you. I definitely consider myself very lucky to have you as my best friends. Never can I forget those days when you were available for me through various ups and downs of life to share my problems and happiness. You are a true blessing of God. I shall unquestionably strive to live up to your expectations and be as best a friend to you as you are to me. May happiness, peace and prosperity follow wherever you go! Give my love and Christmas wishes to your parents. Loads of love to you too! Merry Christmas once again. Yours loving friend, [Your Name]
(Your friends Name)
I would like to start by wishing you a very Merry Christmas and Cheerful New Year. It has been a long time, since I wrote a letter to you. I hope all is well at your end.

There is so much I say about you, and sometimes I don’t tell you enough how much you mean to me as a best friend. I am glad to God to provide me with a caring friend like you, who stood by my side always, in both my good and bad times. Without you by my side, I would not have achieved my goals and joys in life. You are my precious gem and lucky charm. On my way to office and during daily activities, I usually see people hanging out with their friends and enjoying Christmas season. I feel a sort of jealousy and miss all those great times that we spend together, especially the Christmas celebration and memories. I thank you for being always available as world’s best friend.

May this Christmas season brings to you many winning times and accomplishments. Convey my love and best Christmas wishes to your family.

Hoping to see you soon!!
(Your Name)