Each month many journals close to submissions and many re-open. December is a particularly good month for journals accepting submissions. Some of the top journals that have been closed since June are just now opening their doors to submissions. The top five journals are listed in no particular order.
Gurenica
They are an online journal of arts and politics. They publish short stories, poetry, literary non fiction, and essays. They accept online submissions. They are very respected and they have an extremely large readership. They accept about one percent of the work that is submitted to them, and they respond to submissions in around three months. To learn more and to submit please visit: http://www.guernicamag.com/information/contact/
Popshot
Popshot is an illustrated literary magazine based out of the UK. They publish short stories, flash fiction, and poetry. They try to publish only new writers, ones that are not yet established. They are very respected and accept less than one percent of the work that is submitted to them. They produce an aesthetically beautiful print journal twice a year. To learn more please visit their website at http://www.popshotpopshot.com/
The National Poetry Review
The National Poetry Review only accepts submissions during three months of the year, from December to February. The National Poetry Review publishes two poetry filled print issues a year and accepts less than one percent of the work submitted to them. They are very respected. To have your poetry published in there is a solid step towards becoming an established poet. To learn more please visit their website at http://home.comcast.net/~sagecj/
Steam Ticket
Steam Ticket is a print journal that publishes one issue every year. They are looking for compelling short stories, flash fiction, essays, and poems. They accept less than 2% of the work that is submitted to them. They respond to submissions within six months. To learn more visit their website: http://steamticket.org/submission-guidelines/
Foundling
Foundling is a respected online journal that publishes short fiction and poetry. Foundling has a large group of regular readers. They accept submissions without a fee, but they also have something called “tip jar submissions”. During certain parts of the year you can only submit by paying three dollars, right now you can submit without paying anything. They accept over 5% of the submissions they receive. To learn more please visit: http://www.foundlingreview.com