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Uu - Umberlla
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Ww - whale
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Ll - ladybug
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Ss - Spider
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Mm - monkey
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Hh - Horse
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Vv - Violon
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Bb - ball
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Tt - tiger
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Pp - pony
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Ff - fish
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Ee - Elephant
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Gg - glasses
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Jj - jelly
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Oo - orange
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Xx - xylophone
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Ii - ice cream
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Dd - dog
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Zz - Zebra
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Kk - keyboard
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Qq - Queen
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Aa - apple
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Cc - cat
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Yy - Yo yo