The book is basically a child's prayer. It begins:
I know you're up in heaven, God, and can hear my voice from there. I'm just a
little child. Will you answer my short prayer?"
I felt the book did a good job of addressing the various things that small children would and should pray for, like fears, making right decisions, feeling alone, being naughty, and being sad. It also takes time to thank God for blessings, seasons, friends, and other things. The book reminds children to ask God to help them do right things, love and help others, and be unselfish.
All in all I thought it was a sweet book, but my kids didn't really seem to be attached to it. They haven't asked to read it again, but I will say that they are very into certain genres of books right now, and this one just doesn't fall into those. It doesn't answer any serious questions or delve into any deep theology, but if you enjoy a simple prayer that rhymes and has sweet illustrations and covers topics on the minds of kids, you will probably like this book.
Disclaimer: Other than a free copy of the book, I was not otherwise compensated to make this review, and it contains my true opinions.