P.S. LONGER LETTER LATER: A Novel in Letters. Paula Danziger and Ann Martin. 234 pages. Scholastic Press. $15.95.

When two well-known authors collaborated on this novel, something unusual happened. The book took on two distinct voices using a format of letters between the protagonists. Each girl's personality is certainly individual. The novel represents the changes in their lives as their families face setbacks. The reader can determine the strength and fragility of the girls' friendship - and of the two families.This is a the story of two 11-year-olds. Tara*Starr is melodramatic and outgoing. She likes to wear glitter and sequins and seeks attention. Shy, quiet Elizabeth, on the other hand, is a very industrious and responsible student. They become best friends, and they pledge to maintain their friendship when Tara*Starr moves away. The Starrs become stable and close-knit in adversity, while Elizabeth's family, used to living in a mansion with a high lifestyle, loses it all when her father's job fails and the parents separate.

Martin and Danziger have conveyed the personality differences well through the written dialogue. The voices are distinct, the events in the girls' lives realistic. Says Tara, "I've decided to take my own advice. I'm going to try out for the Drama Club play . . . and the school newspaper. . . . I'm getting soooooooo bored with being bored," while Elizabeth writes, "I haven't talked to anyone about the Drama Club yet. I don't really have time for an activity. I have to baby-sit for Emma. Mom is busy almost all the time working on PTA stuff and now also for this group called Kate's Kitchen that helps feed hungry families here."

The girls discover (and share) their newfound knowledge about family finances. Tara tells her friend about her family's problems. The Starr family eventually seeks credit counseling, and learns how to budget, how to live without credit cards and how to pay off debts. Elizabeth, on the other hand, discloses the latest at her house: "Dad had gotten us in Really Big Trouble. . . . Dad just sits around now, watching that home shopping show but he can't order anything because he doesn't have any more credit cards . . .. The accountant and the lawyer both told Mom that the only way to save ourselves is to sell our house and almost everything in it, and use the money to pay off our debts."

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The difference between the the girls is the thread of the story. Elizabeth, who's rich, attends a private school and is shy and introverted, learns to express her feelings and starts a school magazine when she faces poverty. Tara makes adjustments after being too forward, gets grounded for her sulky attitude and learns to be at peace within a family unit.

There is rich character study here.

Danziger and Martin's close friendship and distinct personalities are not too much different from the characters about whom they write. They readily admit they are similar in "ways that matter most." For example, they both have a good sense of humor, are deeply compassionate and are concerned with the craft of writing. However, differences are apparent. Martin is an animal lover, while Danziger is allergic to pets. Martin enjoys handicrafts, while her counterpart admits to faking home-economic skills. Martin avoids speaking to audiences, while Danziger hosts a segment on books for kids on the BBC program "Live and Kicking."

Danziger is renowned for such classic children's books as "The Cat Ate My Gymsuit," "Can You Sue Your Parents for Malpractice?" and the best-selling Amber Brown series. Martin is recognized for "The Baby-sitters Club" and "California Diaries," both series for middle-grade readers. Also, she has written "No Pets" and other short novels and picture books. Both authors live in New York.

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