Ну , с началом фраз помогу, оформить придется самому.
Dear (имя друга),
Thank you for your gift. I really liked it. We celebrated New Year (место)
We decorated a New Year tree with (чем именно украсили).
My mym made (что приготовила на ужин)
We invited (кого пригласили)
My parents bought gifts for (для кого именно купили подарки)
They put them under the New Year tree.
We had a great party.
We sang songs, danced to music, played funny games and others.
Well, it was fun!
How did you spend New Year Eve? Did you like it?
можно начать так::
My dear friend,
I wanted to share with you my emotions about last New Year party but I cannot because I was so pisst that I do not remember anything.
Do you remember my name?