BY GLENN WHIPP >Film Writer

Elaine Goldsmith-Thomas has produced all four movies based on "American Girl" characters, so she's well-versed in the criticism that is sometimes directed at the popular Mattel doll line.

Too expensive?

"You're right," Goldsmith-Thomas says of the dolls that retail for about $100. "Get the books."

Aren't the books and the movies just another way to move merchandise?

"Yes, but look at what it is," Goldsmith-Thomas answers. "It's living history. The stories of all these 9-year-old girls are set in different points in time, and they really bring history alive. It's a way for kids to look back and understand the past and make sense of the present."

"Kit Kittredge: An American Girl" arrives at The Grove today, just a short hop from the company's two-story American Girl Place store. It will expand to nearly 1,800 theaters on July 2, a notable leap for the series, which, for its first three entries, had been strictly a made-for-television affair.

"Little Miss Sunshine" star Abigail Breslin plays Kit, a resourceful 9-year-old who doesn't let a little thing like the Great Depression sideline her dream of becoming a reporter.

The G-rated "Kit" feels out-of-place in today's pop culture, and not just because of its period setting. Arriving one summer after "Bratz: The Movie," another film based on a popular doll line, "Kit" offers a message of empowerment that doesn't involve material possessions or peer status.

"Cynicism can set in early, and I think it should be avoided at all costs," says "Kit" director Patricia Rozema. "I have been accused of being morally earnest, and I embrace that. I don't want my name on anything that doesn't reflect my own values.

"Is the movie sweet? Yes," Rozema continues. "Does it confront some difficult subjects for kids? Yes, it does, in a tender way."

At Saturday's premiere screening at The Grove, the three hosting theaters were packed with girls, mostly between 7 and 12, and their parents, mostly moms. Some dads showed up, too, notably Will Smith, whose 7-year-old daughter, Willow, has a prominent role in the film.

The American Girl brand began in 1986 with three dolls - Samantha Parkington, Kirsten Larson and Molly McIntire. They were created by Pleasant T. Rowland, a woman inspired by a trip to Colonial Williamsburg and dismayed by the prospect of giving her nieces Cabbage Patch Kids dolls for Christmas.

Each 18-inch American Girl doll comes with a book - there have been six volumes on Kit - and detailed story line, along with a host of clothes and accessories available for purchase.

It wouldn't be too hard to drop $500 on a character and accessories without even buying everything available.

Mattel purchased Rowland's company in 1998 for $700 million.

"You have to separate the film from the corporation," Rozema says.

"But I do believe American Girl offers something valuable for children. For one, the dolls are anatomically possible. They come linked to a book series, so they encourage reading. And then there's the historical side.

"Really, I was attracted to the movie, because I know there's an audience out there, waiting and primed," Rozema continues. "That's not always true for family movies."

"Kit" was made for $8.5 million, so it doesn't have to sell that many tickets to turn a profit.

Goldsmith-Thomas already has another title in development - a musical - based on a more contemporary character, Julie Albright, a young girl growing up in San Francisco in the 1970s.

The movie will feature period and original songs.

Figure they've already sold one ticket.

"I'm so there," 11-year-old Breslin, an avid American Girl collector, says. "I'm almost as excited about that as I am about my own movie."

Glenn Whipp, (818) 713-3672

glenn.whipp@dailynews.com

RELATED LINKS:

Review of 'Kit Kittredge: An American Girl' (In theaters now!)