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The letters of Stepan the Bear are travel essays written on behalf of an average Ukrainian bear, either in the Western or Eastern hemisphere. These are stories from various exotic countries and cities, as well as cities in Ukraine that Stepan has actually visited. There is a lot of irony and intertextuality here. Writing letters to his mistress, Stepan gives a short course in Ukrainian and world literature. The destination country for the bear is always Ukraine.

«The story is this: I have found my destiny. Initially, as you remember, I wanted to become a penguin shifter, that is, a penguin shifter. You know how it is: when poor penguins hatching their eggs are frightened by aeroplanes, fall on their backs and scratch their paws, but cannot get up, there is no one to pick them up. But the other day I saw on the news a young woman who decided to do what she does best: hugging. Since the hugging segment of the market has already been mastered, I decided that I could write letters to lonely people. Maybe I'm not as good at it as that girl is at hugging, but I'm going to try my best. Do you remember the song, tar-ra-ra-ra-ra-ra-ra-ra-ra, «One of Us» it's called. You know, sometimes even God comes home exhausted from work, takes off his coat, washes his hands and face, switches on the answering machine, and there is no one there. Then he puts the kettle on the stove... and then the usual procedure.