For years folks have complained about that "XMAS" abbreviation. They shout, "Keep Christ in Christmas," decrying the commercialization of the whole season as much as the use of "X." Half of the complaint is valid. No one would deny that the season has been taken over by the wizards of mass marketing in their quest to be the first-est with the most-est. Most of us remember the not too distant past when Christmas advertising began on the day after Thanksgiving. Now we get it in late September. I am told that buyers for the major retail chains begin their search for Christmas merchandise in February and March. There is no question as to the over-commercialization of Christmas.
As to the other part of the complaint...the X...there is less validity. To the English-speaking world, X is simply the twenty-fourth letter of the alphabet. But to the Greeks, the ones in whose language the New Testament was written, those diagonally-crossed lines are the letter "Chi," the first letter in the name "Christos," which in Greek means Messiah. Through the years it has been an acceptable abbreviation for Christ. The early Church used it as an abbreviation for Jesus. If you look at the lecture notes I took years ago in seminary, you will see it all over the place. Perhaps next time you tell someone Merry Christmas you could wish them Happy Chi-mas.
To backtrack a moment, I am less than accurate when I say that "X" to us is only a letter of the alphabet. Any math student would happily correct me. In algebra, it represents an unknown: 2+3=X, 3x3=X. But in Christianity X represents someone you do know.