There are more than 150:
A
Ah
Aha
An
Anew
Any
Anyway
Anywhere
Ape
Appear
Are
Area
Arena
Aware
Away
Awe
Awn
Awry
Aye
Ear
Earn
Era
Ere
Ewe
Eye
Eyry
Ha
Happen
Happy
Hare
Harp
Harpy
Haw
Hay
He
Heap
Hear
Hen
Hep
Hepper
Her
Here
Hew
Hewer
Hewn
Hyena
Hype
Hyper
Nae
Nap
Nape
Napper
Nappy
Nary
Nay
Neap
Near
Nee
Nephew
New
Newer
Pa
Paean
Pan
Pane
Pap
Papa
Papaw
Paper
Papery
Par
Pare
Paw
Pawn
Pay
Payee
Payer
Pea
Peahen
Pear
Pee
Peen
Peep
Peer
Pen
Pep
Per
Pew
Phew
Prawn
Pray
Preen
Prep
Prepay
Prey
Pry
Pyre
Rah
Ran
Rap
Rape
Raw
Ray
Reap
Renew
Rep
Repay
Rhea
Rye
Wan
Wane
War
Ware
Warn
Warp
Wary
Way
We
Wean
Wear
Weary
Wee
Weep
Weepy
Were
Whee
When
Where
Whey
Why
Wrap
Wren
Wry
Yap
Yarn
Yaw
Yawn
Yawner
Yeah
Year
Yearn
Yen
Yep
Yew
There are 258 words that can be made out of "Happy New Year" if you count all of the following:
This list is based on a version of the Enhanced North American Benchmark Lexicon dictionary.
a
aa
aah
ae
aery
ah
aha
an
ana
ane
anear
anew
any
anyway
anywhere
ape
aper
apery
apnea
app
appear
ar
are
area
areae
arena
arpen
aw
awa
aware
away
awe
aweary
awee
awn
awny
awry
ay
ayah
aye
ear
earn
eery
eh
en
enwrap
epha
er
era
ere
ern
erne
ewe
ewer
eye
eyen
eyer
eyne
eyra
eyre
eyry
ha
haar
hae
haen
hanaper
hap
happen
happy
hare
harp
harpy
haw
hay
hayer
he
heap
hear
hen
henry
hep
her
here
hereaway
hern
hew
hewer
hewn
hey
hwan
hyaena
hyena
hyp
hype
hyper
hyperpnea
na
nae
nah
nap
nape
napery
nappe
napper
nappy
nary
naw
nay
ne
neap
near
nee
neep
nephew
new
newer
pa
paean
pah
pan
pane
pap
papa
papaw
paper
papery
par
para
paraph
pare
paw
pawer
pawn
pawnee
pawner
pay
payee
payer
pe
pea
peahen
pean
pear
pee
peen
peep
peer
peery
peh
pen
pep
per
pere
perea
perp
pew
phew
prawn
pray
pree
preen
prep
prepay
prey
pry
pya
pye
pyran
pyre
pyrene
rah
ran
ranee
rap
rape
raphae
raphe
rappee
rappen
raw
ray
raya
rayah
re
reap
ree
renew
rep
repay
repp
rewan
rhea
rya
rye
wae
wan
wane
waney
wany
wap
war
ware
warn
warp
wary
way
we
wean
weaner
wear
weary
wee
ween
weeny
weep
weepy
weer
wen
were
wha
whap
whapper
whee
wheen
wheep
when
where
whey
wheyey
why
wrap
wren
wry
wye
wyn
ya
yah
yap
yapper
yar
yare
yarn
yaw
yawn
yawner
yawp
yawper
yay
ye
yea
yeah
yean
year
yearn
yeh
yen
yep
yew
Official Words
Harp
Pay
An
Ray
Ear
Near
Way
Wan
Raw
Paw
Wane
Pan
Pane
Pea
Pear
Wear
We
Reap
Yew
Pew
Yap
Nay
Pa
Pap
Yeah
Rap
Ran
Slang
Yay
Naw
Ya
Names
Wayne
Rayn
Ryan
Rayna
Raye
Wyn
The longest common word is anywhere.
Others include anyway, appear, happen, nephew, papery, peahen, prepay, yawner , hyena, nappy, yappy, hew, and yew.
There is no standard response/ reply to hearing the words "New Year" unless you want to wish someone a "happy" New Year.
happy new year
happy new year
Naba barsara subhakamana
Happy New Year in finnish is Onnellista uutta vuotta.
Happy New Year
Happy new year and the best wishes for you
happy new year
happy new year
Happy New Year!
Happy new year
The former refers to the new year, wishing it to be a happy one. The latter refers to the expression "Happy New Year"