I have filled these baby soda bottle test tubes that I got from Steve Spangler Science with items that begin with each letter of the alphabet. I have the students put the letters in alphabetical order and then they have to match the tubes with the correct beginning sound of the item in the tube. I have also included cards with the letter and the object so they can check their work when they are done. The students really love this activity at any age. I have the younger students just match the letter and tube to the card.
e: erasers (I had a very hard time finding objects that started with the short vowel sounds that would fit into the tubes)
h: foam hearts
j: jelly beans
p: paper clips
u: umbrellas (I used the drink umbrellas)
y: yellow yarn