Splat the Cat is off for a day at the beach in Splat the Cat: A Whale of a Tale by Rob Scotton.
 
Splat is excited because his grandfather told Splat that you can hear the sea if you put a seashell up to your ear. Splat is determined to discover a shell like that to bring back for his grandfather. But as hard as he looks on the beach, all he can find is broken shells. Until he gets some help from a new friend—a whale.
 
Splat the Cat: A Whale of a Tale is an I Can Read Level 1 book. It is perfect for kids who are beginning to sound out words and sentences.