B!

B is for beach, barn, basket and bee
For bell, beak, and boats in the sea

B is for biscuit, bike, and ball
For beads and bake and a blue painted wall

B is for bear, beaver, and balance beam, 

for beaker, blanket, and blueberries and cream

B is the song of a bassoon, a blooming

begonia, a bubble, and a bunch of balloons

B is the bed that I sleep in and rest
B helps me believe I can be at my best