Here are the last letters,

 

An UMBRELLA is used during the rain.

The word UMBRELLA starts with the letter "U".

 

This is a VACUUM CLEANER. We use it to clean the floors and carpets.

The word VACUUM starts with the letter "V".

 

This is a WATERFALL.

Such a wonderful sight.

The word WATERFALL starts with the letter "W.

 

This is a XYLOPHONE.

We use it to play music.

The word XYLOPHONE starts with the letter "X".

 

This is a ball of YARN.

We can knit a sweater with yarn. The word YARN starts with the letter "Y".

 

This is a ZEBRA.

This animal has stripes all over its body. The word ZEBRA begins with the letter "Z".