The coloring book depicts a funny scene dedicated to writing a letter to Santa Claus. In the center of the picture is a kind bear who greets the children and holds a gift in his paws. Next to it are bright New Year gifts, as well as various New Year items such as bells and candy. At the top of the picture in large letters is written “Letter to Santa!”, creating a festive mood. Additional snowflakes on the background add to the magic and winter atmosphere, making this coloring book ideal for preparing for the new year.