Hello, ...(Имя друга)!
I am celebrate New Year with my family. My mother every year cooks meat or fish. We buy mandarins. We decorate the Christmas tree and hang garlands. I wear a dress/shirt and pans (если девочка, то платье, если мальчик, то рубашку и брюки. На выбор). My brother little brother wear a Santa Claus costume. At night we exchange gifts. I like celebrate New Year!
Goodbye, my dear friend!