| M m is for moon |  |
See how bright the moon is tonight. |
| N n is for numbers |  |
I am good at counting numbers. |
| O o is for owl |  |
The owl is a wise bird. |
| P p is for penny |  |
I save my pennies and buy bubble gum. |
| Q q
is for quarter |
 |
A quarter is the same as 25 pennies. |
| R r is for race car |  |
This race car goes very fast. |