If doing a holiday-related book, it should focus on one of the major holidays, or cover a variety of holidays. Often checking at a local bookstore will help you determine which publishers are open to holiday or seasonal books. Since books typically take 18-24 months to produce, your holiday book won't be out for a couple of Christmases to come. The Christian Writers' Market Guide includes a list of which publishers are interested in holiday or seasonal material.
For help on writing holiday material for children, go to: http://suite101.com/article/how-to-write-holiday-stories-for-children-a306523. For a partial list of publications open to freelance holiday submissions, go to: http://writersweekly.com/this_weeks_article/000502_12042002.html.