Hi Sir, Christmas festival is coming and we are going to send the christmas card to our clients. Under such economic difficulty, I would like to send an encouraging message to them instead of using common message. e.g. X'mas or Happy New year. Is there any good suggestion to me?
How about:

"Wishing you a Merry Christmas and a successful year of business in 2009!
Yours Sincerly,
(your name here)"
hkqq X'mas or Happy New year
Xmas (apostrophe not needed)

Happy New Year
Students: Are you brave enough to let our tutors analyse your pronunciation?
samuraifingersYours Sincerly,
(your name here)"

Yours sincerely, ('s' should not be capitalised and please note the typo)