Just to add to the confusion :
A Happy new Year to all Solvers is only 25 letters. The setter has said that there are 28 to be highlighted, plus another appropriate 9. I managed to highlight 26 fairly straightforwardly which include "the" in the 2nd e of 31ac, the t in 34 ac and h in 36 ac.
The word solvers I can make contiguously for solver, but there is a letter in between (b or a) to make the plural.
I suppose that it doesn't make much of a difference now as the closing date is tomorrow !
But I'm glad to know that I wasn't the only one who gave up in the end ! It's so frustrating, especially when the grid is completed.