If no one has a picture for a letter, the class can just say the name of a fish that starts with that letter. Keep the pictures and add to the collection, thus, giving the children an opportunity to get excited when they discover a new fish for one of the missing letters or a new fish to add to the collection of pictures. Children practice reciting tongue twisters such as Sister Sally sells seashell down by the seashore. Read Brown Bear, Brown Bear by Eric Carle . Use the same format to create a class book.
Teacher give children a page with the words.
Children draw a picture of something they could see underwater. Children write their name. Teacher help students fill in the blanks. I see a green octopus looking at me. On the last page teacher draw swimming children wearing bathing suits and goggles.