While writing a Christmas letter to your friend, you can be as casual as you want. You can talk about almost anything with him/her. Start off by wishing them a merry Christmas and then inquire about their health. Once you have done so, you can always ponder over the old memories and the times which the two of you have spent together. Make sure the letter is so well-written that the other person feels happy and understands how you have missed him/her on this occasion.
Sample of Christmas Letter to a Friend
22 N Windham Rd,
Windham, CT 00221-1234.
December 15, 2012
I would like to wish you a Merry Christmas and a Cheerful New Year. It has been so long since I wrote a letter to you and I hope this one has found you in good health expect that Jane is doing well too.
There is so much that I must say to you on this special occasion. There are times when I forget telling you how much you mean to me as a friend. I am extremely glad that God has provided me with a caring friend like you; someone who has always been by my side in good and bad times. Without you, I might not be where I am today. You are extremely precious for me and I simply love how we are still friends even after 15 years, which seem like a few hours. On my way back from work, I usually see how people are interacting and meeting up with their friends and that is when I miss you the most. I would like to thank you for being that friend who is needed by everyone in good or bad times.
I hope and pray that this Christmas brings you and your family a lot of joys. Convey my love to Jane and the kids. Merry Christmas once again!
Hoping to see you soon!
Your best friend,