This document lists 12 items starting with the letter B, including a bear, bird, bee, butterfly, butter, burger, balloon, ball, bike, book, bag, and bus. Each item is presented on its own line with an introductory phrase stating "This is a" followed by the item.

1. WORDS
STARTING
WITH
LETTER B

2. THIS IS A BEAR.

3. THIS IS A BIRD.

4. THIS IS A BEE.

5. THIS IS A BUTTERFLY.

6. THIS IS A BUTTER.

7. THIS IS A BURGER.

8. THIS IS A BALLOON.

9. THIS IS A BALL.

10. THIS IS A BIKE.

11. THIS IS A BOOK.

12. THIS IS A BAG.

13. THIS IS A BUS.