Ответ:

1)Christmas is one of the most popular holidays on the planet. It seems strange but not everybody celebrate such a great holiday. It depends on the religion and the culture of people. So, who does not celebrate this holiday?

2)Firstly, it’s a religious holiday. Christians commemorate the birth of Christ. So people who are neither Christian nor believers don’t have holiday mood on this day.

3)Besides, other people refuse to take part in Christmas, because they consider that this holiday became too commercial. It’s true that in December stores are full of Christmas goods. And people spend a lot of money to have a good time with their friends, family and relatives. Most of them are ready to waste money for small useless presents. It is clear that they celebrate Christmas because it’s a family party and a great opportunity to be together.