Ну, с началом фраз помогу, оформить придется самому.
Dear (имя друга) ,
Thank you for your gift. I really liked it. We celebrated New Year (место)
We decorated a New Year tree with (чем именно украсили) .
My mym made (что приготовила на ужин)
We invited (кого пригласили)
My parents bought gifts for (для кого именно купили подарки)
They put them under the New Year tree.
We had a great party.
We sang songs, danced to music, played funny games and others.
Well, it was fun!
How did you spend New Year Eve? Did you like it?
Love, Artem