If you cannot bring good news then don't bring any
Having been challenged by some cow-orkers to 'say something nice' instead of going Bah Humbug I have managed to think of a staggering Three Things I Like About Xmas
The shops, while being packed to the gills of festive shoppers, bad music etc, do also stock some quite nice gold and red and purple silk and velvet and sparkly party clothes which I can then buy and wear at any time of year. Of course, it makes more sense to buy them in the sales, but they wouldn't be available at all if it wasn't for the Xmas season.
I may resent taking holiday at a time I cannot chose for myself, but because everyone is off work at the same time at least my in-boxes aren't too full when I get back.
If you are very canny and quite stingy you can make a net profit on presents.