The New Year has come to greet you with new hopes, new determination, new will-to-achieve, new activities. In the Temple of the New Year renew your reverence for the unlimited hidden power of God within you. The trails of trials and the yawning chasms of woe have been left behind in the dark night of the past: now you are entering the daylight of a new-born hope of the New Year. Cast off the coil of the decayed thoughts of the past years; be reincarnated into vital living of the New Year.
Every regret for shattered hopes of success must be transformed into the joy of new achievements during the New Year. Old sorrows and disappointments must be buried beneath the sepulcher of the past year. Those dark bandits of discouragement must not remain any longer to steal the wealth of your desire to succeed.
Every day in the New Year must become an altar for the God of new living, new achievements in wisdom, and new joy. Every day in the New Year must bring hope and cheer to yourself and all humanity.
Take all the salvaged treasures of good experiences from the sea of past experience and use them to buy new accomplishments in the New Year. 
In the garden of the New Year culture the seeds of well-planned new activities until they grow into fragrant flowering plants of diverse successes. Let every day in the New Year become a step upward on the ladder of your Self-Realization. Make every day of the New Year a better day than the previous one for greater effort to succeed in business, family happiness, and increasing the ever-new joy-contact of God in meditation. The old year has gone, but the New Year is full of treasures for you to use.
Bury the bad habit of failure in the tomb of the old year and reincarnate your life energy in the vitality of the New Year. May the New Year spread the example and message of your renewed life and renewed power unto all Creation.
– Letter by Master from 1937
