It is home shopping time, get your bayong (basket) and let us fill it up with things that starts with letter 'b' ! --or whatever letter your child wants to start with.
Roam around the house.
Get the child saying the sound of b.
Give some samples before you start.
After the shopping, go to the checkout counter.
Prepare a mat as your counter, lay it all out and talk about each item.
One sure way to get kids learning letters is to have fun!