I understand it is really important for children at this age to recognize beginning sounds in words. More important than letter recognition.
Take an object and say the name clearly, using all the sounds (something she can identify with, like animals,etc.). Ask her to repeat it. Then put it aside. Go back to it and ask her what is is. Encourage her to enunciate.
You can play games like "I spy something that begins with the "W" sound..." (say the sound of the letter not the name of the letter) Even in the grocery line you can play this game. Start with her favorite words, nature, her name, your family and friends' names.
Then you can concentrate on rhyming words and end sounds. This will give her a good foundation. She will jump to letter recognition when she is ready. My girl is almost four, and she is more interested in letters than she was, especially, when her friends are interested too.
My two cents anyway. Thank for the question! Blessings.