L is for
lion/lizard
A is for
apple/ant
S is for
sea/seal
T is for
tiger/telephone
Q is for
queen/quilt
V is for
violet/vase
E is for
egg/elephant
U is for
umbrella/under
C is for
cat/computer
B is for
ball/bear
H is for
hat/hare
P is for
penguin/park
R is for
rabbit/room
F is for
fish/fishbowl
I is for
Indian/igloo
N is for
nest/nut
K is for
kite/kangaroo
O is for
orange/octopus
D is for
dog/door
J is for
jam/jar
M is for
mouse/monkey
G is for
garden/gate