Does Samuel need a dog?

A year ago this week, we had to put our four year old dog Kipper to sleep, due to a spinal injury. Although Samuel hasn't mentioned Kipper by name to me lately, he has been wishing for another dog. A few weeks ago he sent me an e-mail with a link to an animal shelter. He included a picture of a cute beagle that needed to be adopted by the Cartledge family. I said, "No."

Today I received the following unedited note from Samuel by e-mail:

I don't understand why you won't let me get at dog. I mean, now that i wake up so early, i could just eat breakfast, take it for a walk, then feed it, then go to school. I have learned responsibility, i would give up my alowince for a year or even forever. i would do that for a dog. i mean, the one thing i love the most except for my family and my friends, is a dog, and i can't get one, just because we travel to much, i would pay my alowince for the money it would take for someone to take care of a dog on one of our trips, i would love it, i would take it do the dog park, i would do the best i could to take care of it, so please, please, let me get a dog, i would give up anything in the whole world for a dog. i am to the point where i feel left out when friends talk about pets, i really, really want a dog, so please consider getting me a dog.
love,
Samuel

Daddy didn't get this e-mail. I think we need to talk.
What's a mother to do?