Giraffe is bored, as usual. He\'d love a friend to share things with. So he writes a letter and sends it as far as possible across the other side of the horizon. There he finds a pen pal-Penguin. Giraffe knows nothing about penguins and his letters are full of questions. Where is a penguin\'s neck? Can a penguin fly? Penguin answers as best he can. But no one expects what happens when the pen pals come face to face at last. YOURS SINCERELY, GIRAFFE is a funny tale of mistaken assumptions and friendship.