There are 30 pages in this zipped PDF file which asks students to
identify the beginning letter sounds by using pictures and the capital letters. I have used this with my EMD 1st and 2nd graders, and have seen it work with kindergartners. These could be used in pre-school, kindergarten, 1st grade, ESOL classes, and homeschoolers. An answer key can be found on the last 2 pages to help avoid any confusion.
Its accompanying lower case letter packet will be made available very soon.