The dog here is trying to convince the sad kid that he is his true friend and she should share everything with him. The girl is perhaps sad about the food she was served today or because her mother did not make her wear her favorite dress. It could be anything. The dog is ready to listen to every complaint of her as this is what best friends are for. We really hope the small girl would soon confide in her best friend and would have her heart lightened. But the question is what has made this small girl so upset?