Dear Yuki,

 

> I'm sorry that my English knowledge is poor.

 

Your English has improved a lot in the last few months!  Keep up the

improvement!

>

> Next year, I 'm going to go to America with Mr Sina.

 

Who is Mr. Sina?

 

Christmas is almost here.  It is a religious holiday here.  It is also

very commercial.  Here is a link to take you to information about

Christmas:

 

                http://www.holidays.net/christmas/

 

To see what Christmas is like in New York City, our biggest city, go here:

 

                http://www.nyctourist.com/xmas_in_nyc.htm

 

I hope you have a Merry Christmas, and health and prosperity in 2001!

 

Sincerely,

 

Dr. Frederic M. Stiner CPA

 

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