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Because each letter of the alphabet has its own special sound, we can tell what letter starts a word by listening to the beginning sound of the word. For example, 

the word  starts with the   sound.  If you know that this sound is the sound the letter D  makes, then you know the word doll starts with the letter D. 

 Let's try another one:  listen to the word . The sound that starts this word is and it is the sound of the letter F.  

To practice, say the name of each picture.  Decide what letter sounds starts this word. Then circle the letter whose sound starts the picture. 

Here is an example:    

  J           S          M

You should circle the S because the S sound starts the word sun.

                  G          C         H  

  W          O         E