When I presented this to the children who were interested I called the letter sound and said the name of the picture that I pulled out of the bag. I showed them that they could use the letter to match or use the picture to match. I would pass a coin to a child.
Here they are really focused as a small group.
The completed work.
This work with three children took them about a half an hour. They enjoyed doing this work as a group and really helped each other out, This was great for me because there were times that I had to really bite my tongue from saying "there it goes". I had fun too with this work. They were excited, afterwards we read Dr. Seuss ABC. The children work independently with this work now. One child asked another child to keep their voice down, the child said she was trying to concentrate, I smiled what a big word, and used correctly by a three year old.