Special Christmas Coded Message

Special Christmas Message

__	__	__		__
L	B	E	'	A

__	__	__	__	__	__
C	B	P	O	S	A

__	__		__	__	__	__	__		__	__	__
A	B		A	J	Z	E	R		O	B	L

__	__	__		__	__	__	__	__	__	__
C	B	P		T	S	E	L	M	E	O

__	__		__	__	__	__
A	B		R	E	B	X

__	__	__
J	M	V

__	__	__	__	__	__
Q	S	A	A	S	P

Can you break the code?

HINTS
B:O
I: U
M:I
S:E

Z:A

Puzzle and tree by annie