Touching and well-written
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The format that the author uses -- breaking the story up into one-to-three-page bits, gives the book an extra thoughtfulness and gives readers a bit more time to pause and reflect. Although the book certainly has its sad parts, overall it is hopeful. I'd recommend it to 4th or 5th graders and up (including adults who are interested in well-written books for children).

The book would be good for animal lovers (since the main characters are animals), but the story could also give parents and kids a good starting point to talk about empathy, relationships, and many other very human things that are important but sometimes hard to discuss.