What Letter Is It? Beginning Sounds 2 helps learners learn phonics. Each word has an image so the learner will know what the word is. They have to sound out the word and guess what the first letter is. They can write the letter in the book. The first letter of each word is missing so the learner can write it on the page. There are 60 words for learners to learn. The answers are at the back of the book.