A sweet, rather fey exchange of letters between Emily, who reports seeing a whale in her small goldfish pond, and her teacher, who assures her (politely, then ``forcibly'') that she must be mistaken. Meanwhile, Mr. Blueberry shares facts that Emily finds useful in caring for the whale—which is hugely corporeal in James's deftly drawn, endearing illustrations. Ever undaunted, Emily claims a final sighting at the beach, and ``I said you loved him, too.'' A nicely open-ended balance between the real and the imaginary in a child's world. (Picture book. 4- 8)*justify no*