The tool to solving the puzzle in this worksheet is connecting the dots and counting to 10! To open this puzzle up and find out what kind of water-repelling accessory begins with a U your child will need to use a combination of his counting and alphabet skills. This worksheet will give him practice saying the letter U, and help him with his counting as he connects the dots and reveals the hidden picture. What sound does the letter U make at the beginning of a word? After completing this activity your child will have practice saying the letter U.