Now that Professor Whale has retired, he writes many letters to "You, Whoever You Are, Who Lives on the Other Side of the Horizon". Seal and Pelican are busy delivering the letters and Penguin is now teaching. Although he is happy his friends are doing so well, Whale wants a special friend;, who might call him by a friendly sort of name. Like Whaley, maybe, instead of "Professor."

In this charming follow-up to the international bestseller Yours Sincerely, Giraffe, another correspondence flourishes across the horizons. The letters bring penguins, whales, and seals together in the famous Whale Point Olympics, where the winners are friendship and humor.