Dear ******,
Thank you for your letter.
I want to tell you how we are going to celebrate the New Year.
We're going to decorate Christmas tree with various ornaments. I want to send a letter to Santa Claus. On the eve of New Year we with my family go to Great Ustyug to Santa Claus. Where are you bound?
Write me back soon.
Best wishes,
******
Нам на дом задали письмо другу написать, посмотрите нормально или нет - ***** это имена друзей ( не хочу их указывать)