Mm
monkey
Pp
panda, pink
Oo
octopus, orange
Xx
fox, box
Rr
robot, rubber
Qq
queen, question
Vv
van, vase
Nn
nut, nine
Ss
sun, see
Uu
umbrella, under
Zz
zoo, zookeeper
Ww
window, worm
Yy
yoghurt, yellow
Tt
tiger, tired