#50 Featherstone Street,
Subject: Greetings on the occasion of Christmas
Dear Mr. Walter,
It gives me great pleasure to write to you on the eve of Christmas. I understand that we have always been good friends and how much you will miss me this year as well. I was indeed feeling a bit low as I recollected the times when you spent your Christmas holidays with our family. I am sure the feelings between us are mutual.
In any case I just wanted you to know that you are great friend and have given me a shoulder to cry in my worst times during the past. I assure you that you can count on me in times of need. I raise a toast to you and your family on the occasion of Christmas and pray to Lord to keep you and your family in good health and great spirits this festival and always.
Hope this Christmas letter cheers you up.