O is for the Orange Octopus in the Ocean

O is for the Orange Octopus In the Ocean!

Since my last letter O really didn't have anything to do with the letter "O" except shape, 

I thought to design another letter O.

 

 This orange octopus in the ocean has just discovered the letter O! His name is Oliver. 

The orange fish? Oh, yes, his name is Oscar. 

O is such a nice round shape, even the bubbles are letter O's.

The Letter M for Mermaids

M is for Marvelous Mermaids

Finally another idea for the letter M. 

My last approach with the letter M was M is for Mustache. Although fun, it seemed a bit limited as to my only M offering. 

I thought of map, but I have done the map theme before with C is for Compass and G is for Globe, although I may do one yet in that as it could become a theme. Thought of mountains, morning glories, and marigolds as well, but mermaids won out.