It's the letter U

Grace and I like playing with her fridge alphabet magnets. 

She was having a lot of fun lining all the letters up.

She would take each letter and show it to me and ask, "What's dis yedder?"  (What's this letter?)  I would respond with things like G, guh, guh, G.  Like Grace!  Or C, cuh, cuh, C like cat!

Then she showed me this letter and I said it's the letter U.

Her response?  "It's duh yedder ME?"  (It's the letter me?)

"I yub it!  I yub duh yedder ME!"  (I love it!  I love the letter ME!)