ABC Puzzle

Timothy has loved putting puzzles together for quite some time. He found this ABC puzzle in the basement and will dump it and put it together time and time again. He's memorized the objects under the letters and if I say the name, it only takes him a few seconds to scan the puzzle and located the correct letter. Since he's interested in the letters, I figured it wouldn't hurt to tell him what they are. Right now he likes to say "i" and "y", but will repeat most of the letters when prompted. He thinks he is especially clever when he has the "m" and pretends to put it in the "w" spot, and then he looks up at me with a smirk and says, "Nooooooo". What a funny guy!