1. As the New Year approaches us with hopes anew, here is to wishing you and your family a wonderful year ahead.

2. As the New Year dawns, I hope it is filled with the promises of a brighter tomorrow. Happy New Year!

[Thank yu for your help. What is the meaning of 'as' in each number?]
a. accoring as
b. when or while
c. because
d. etc.

Any of the above! While, because, as it is happening, as I explained before. "According as" doesn't make much sense, but the idea is there.

Reed is correct.

The word "as" in both sentences can be interpreted as "when" or "while". It is used to establish a temporal relationship between the action or event described and the New Year. In these sentences, "as" indicates that the New Year is the point in time when these wishes are being expressed. It suggests that at the moment the New Year is approaching or dawning, the speaker is extending their wishes to you for a wonderful year ahead or a brighter tomorrow. Therefore, the correct answer is b. When or while.