Giraffe is bored, as usual. He would 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 your neck? Can you 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.