This paper aims to show how to value morally what a student, as a young learner, can write by analyzing his transactional writing through the theory of deeper features. Deeper features is a method to assess and analyze the students’ language production which was invented by the Ministry of Education of New Zealand. This paper applies a descriptive qualitative research method as the methodology. The data instrument used in this paper is naturalistic observation and it involves a grade 1 student aged 7 years old and a grade 4 student aged 10. Based on the analysis, the students show different yet significant results. In terms of audience purpose, Student 1 is able to explain personal meaningful phenomena while Student 2 is able to write with clarity. In terms of content ideas, Student 1 attempts to write simple ideas while Student 2 is able to formulate and convey simple ideas with reasons or opinions. In terms of structure, both students are able to use mainly simple and some compound sentences. In terms of language, both students extend the usage of key topic-appropriate words along with high-frequency words.