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Dear Phillip, 
Merry Christmas and Happy New Year!  Be happy, merry, wealthy and healthy!
May all your dreams come true!
Thanks for your letter. Yes, we will also have school winter holidays but they are in January. You ask me about my holiday plans. Well, they will begin with our school New Year's party, then seeing the New Year's Day in with my family and relatives. I'm looking forward to recieving holiday presents and to all those delicious things that mum and granny usually prepare for our family New Year's party. Then I plan to spend a lot of time with my friends outdoors.
Unfortunately, I won't be able to sleep late in the morning because I have to walk my dog in the morning. Before or after lunch time, it depends on the weather, we will go to the park to ski. Sometimes we'll go to the skating-rink to skate. If the weather is warm we can play snowballs or make a snowman.
If the weather is cold we'll have to stay at home. We may listen to music and play computer games at somebody's home, or we may go to a cafe to eat pizza. I also like to play chess with my friend or to listen to him play the guitar. Of course I'll have to help mum about the house and go shopping sometimes...
I always plan to study English during the holidays but no time at all for it...
That's all for today. Keep in touch. Write about your Christmas holidays)
Best wishes,
(твоё имя без точки на конце)

1. Will you join me for lunch, won't you? I'm afraid, I can't. I will be able to go only in an hour. I will go alone, then I'm very hungry. I've had breakfast at half past six today. 2. Are you hungry? Really? Would you like some soup? No, I'm not hungry. I am just thirsty. Could you give me some tea?
3. What are you going to do on Saturday? We would like to go to the restaurant. We will be glad if you join us as well.
4. Ann said she had the tickets for a new film and asked if I would like to join her. She didn't want to go alone and her girl-friend couldn't go, as she was feeling bad.
5. Take some ice-cream for dessert. Their ice-cream is always very good (tasty) (They always have very good ice-cream)
6. Here is some salt. It seems to me that potatoes are not salty enough.
7. Let him say, after all, when he will have enough time to visit us.
8. Он говорит, что когда закончит статью, он придет к нам и все расскажет. He says when he finishes the article he will come to us and tell everything.
9. We can use this hall as a dining-room; it is large enough.
10. Is your tea strong enough? Yes, thank you. I don't like very strong tea.
11. It is only 6 o'clock. We have another half an hour to smoke, don't we?
12. Could you give me a cigarette? Unfortunately, I don't have any.