Last time I talked about using toys in combination with foam letters to teach your child the letter sounds. Here is an extension that can be done once your child is comfortable with at least two of them.
Choose two letters. Find a handful of objects that have that letter sound at the beginning. I only used two objects for each letter as I found Bear would get overwhelmed if the task was too big.
First review with your child the letter sounds (I don't formally teach letter names until after my children have started beginning reading) and the names of each object. Have your child sort the objects to the corresponding letter. If you have played enough of the game I described last week, your child should pretty much already know to put each item with the appropriate letter.