Possible order of introducing letters to a preschooler:

s m t a
p f c
r b l i g n d
h j k w o u v
y z x q e

1 s snake, sea turtle, sun

2 m mountain, moon, moth, mice, man, map, mat
t train, truck, tap, turtle
3 a apple, alligator
4 p pots & pans, pig
5 f fish, frog, flower, fan
6 c cat, caterpillar, cup
7 r red, robin, rooster, rat
8 b bee, blue, bird, baby
9 l lion, lemons, lick, lollipops, leg
10 i igloo, iguana, inchworm
11 g grapes, gorilla, gum
12 n nut, nose, needle, net
13 d dog, dolphin
14 h horse, happy, hat
15 j jewel, jar, juice, jelly, jam, jet
16 k king, kite, kangaroo
17 w watermelon, wings, walrus, watch
18 o octopus, olives
19 u umbrella, under
20 v violin, velvet, van
21 y yellow, yoyo, yarn, yak
22 z zebra, zipper, zoo
23 x box, fox
24 q queen, question mark
25 e elephant, egg