It seems that Christmas is here again, and it's time to welcome the New Year. We extend our best Christmas wishes to you and your loved ones, and wish you prosperity and happiness in the new year. We promise to drink to you again this Christmas.

Your friend

Jessie (nickname of Janet's Scottish name) (F.)

translate

Dear Bob and Susan:

It seems that Christmas is coming again and it is a new year. We wish you and your loved ones the happiest Christmas and happiness in the new year. I want to have another drink with you this Christmas.

Your friend,

Jiessie