This is a great book for elementary school level. It is a great discussion starter to talk about why you wouldn't do certain things and lets children's imaginations run a little - which is a good thing!
Grades 1-2 could write their own 'never sentences', compile a book together as a class and end with a 'but always sentence'.
Grades 3-4 could write their own mini-books with the following video. With this mini-booklet they could have a title page, '6 never sentences' & a final page with their 'but always sentence'
