Hints:

This is a nice pen Emily gave you, Little Bear.
It's very nice, like Emily.
May I try it?
I guess.
It writes beautifully. It certainly does.
Can I try?
What's that?
A circle.
It's also the letter - O.
It is?
Do you know what we can do with this pen?
We can learn the alphabet.
We can?
Just like Emily learns in school.
It takes practice.
I can practice.
Then one day, you'll be able to write a letter to Emily with your fine new pen.
I will? Really? When?
Let's see. A, B, C.