Practice identifying the alphabet letters and their sounds. Use flashcards to review. Sound out simple words. The letters of the alphabet will be used not only to stand for sounds but words as well.
Ex. “be” might be written using the letter “b”.
Enunciation is extremely important for students at this age or any age. Many kids misspell words because they hear the words mispronounced or they themselves mispronounce them and are seldom corrected. Having them spell the word as they hear it will help you catch any mispronunciations they may have.