B - bear, berry
E - elephant, eggplant
J - jellyfish, juniper
K - kangaroo, kiwi
M - monkey, melon
N - nightingle, nut
O = owl, onion
P - panda, potato
Q - quail, quince
T - tiger, tomato
U - urchin, umeboshi plum
W - whale, wheat
X - xeme, xylocarp
Y - yak, yam
Z - zebra, zucchini
B - bee, berry
E - eagle, eggplant
J - jaguar, juniper
K - kitten, kiwi
M - monkey, maple
N - nightingale, nut
O = owl, onion
P - penguin, pineapple
Q - quail, ?
T - tadpole, tulip
U - ?, ?
W - walrus, weed
X - ?, ?
Y - yak, ?
Z - zebra, ?