Intro to Letters, by Montessorium
Intro to Letters is designed to help kids learn letters and letter sounds and also learn to trace, read, write, and record letter sounds, names, and phonograms, based on the proven methodology of Montessori. It's particularly useful for kids who need extra help, such as special needs students.
From the Developer
Learn to read and write letter sounds and names. Default audio is provided in English, French, German and Spanish. The "recording studio" allows you to record commands in your own language, and use them in the app.