Christmas is one of the major holidays celebrated in the United States in late December. Traditions include decorating Christmas trees and homes, exchanging gifts, attending religious services on Christmas Eve and Christmas Day, and spending time with family and friends. On Christmas Eve, some people attend Midnight Mass and prepare for Santa's arrival by baking cookies and writing letters. On Christmas Day, people open presents, have Christmas dinner, participate in winter activities like ice skating, and celebrate Jesus' birth. New Year's Eve is celebrated with parties to watch the ball drop in New York City's Times Square, while New Year's Day is a federal holiday spent resting or with more celebrations.