The original novel and manga adaptation focus on letters sent from deceased dogs to their former owners. The anime adaptation stars P-chan, a dog whose owner abandoned him.


At a place in this world...there is a country where only dogs are authorized. All the dogs know how to go there and stay there regularly. This is here that the deceased dogs can live happily too. And those ones are allowed to send a single letter to a human of their choice.<br>
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(Source: Glénat, translated)

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