Dear Lily,
I'm glad to get a letter from you. I wish you, all your friends and your family all the best in the comming new year.
It's great that you think much about your friend. Sure I'll give her a present from me, but it won't be your own present.
For being so compassionate, you deserve the best present you've ever got before. There will be a surprise for you this year.
Merry Christmas!