Now for the PROBLEM...
The information should be reversed. The child is working on mastering the sounds of the letters. When he is facing an entire page of letters (as on the above playing card) it can be overwhelming.
It would be much better for the letters to be on the calling cards which get looked at one at a time. I would show the child the card and ask him the sound. When he has correctly given the sound for the letter it will be easy for him to find the picture that begins with that sound.
Another example of how I made this same mistake is when I first made Coin Bingo. Read about it under point 4 in this post.
Making this Game The pictures were cut from a phonics workbook. Rather than do pages and pages where the child must identify the beginning letter sound, we will just play a simple game such as this.