Is this the letter P? Yes. But poor letter P has no PAL to go with. We can help the letter P. Let’s PAINT a PICTURE of a friend that can go with the letter P. To PAINT a PICTURE we need some PAINT supplies. The letter P makes the sound [p] as in PAPER PENCIL PAINT PAINT BRUSH PERFECT! Can you guess what it is? A PUMPKIN. Yes. P is for PUMPKIN. And P is also for PAPER, PENCIL, PAINT and PAINT BRUSH! PLEASE, all aboard! We are going to find our next letter, Q.