lvpets2002, I cannot count your guess as no-one else submitted a guess between your request for a V and U. You may re-post, though, if you wish to guess this letter.
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To the C-c-oo

O b-ithe -e-~co-er! I have heard,

I hear thee a-d -e-oi-e:

O C-c-oo! Sha-- I ca-- thee Bird,

Or b-t a -a-deri-- voice?

-hi-e I a- --i-- o- the -rass,

I hear th- rest-ess sho-t:

-ro- hi-- to hi-- it see-s to -ass,

Abo-t, a-d a-- abo-t!

To -e, -o Babb-er -ith a ta-e

O- s--shi-e a-d o- --o-ers,

Tho- te--est, C-c-oo! I- the va-e

O- visio-ar- ho-rs.

Thrice -e-co-e, Dar-i-- o- the S-ri--!

Eve- -et tho- art to -e

-o Bird; b-t a- i-visib-e Thi--,

A voice, a --ster-.

The sa-e i- -ho- -- Schoo-~bo- da-s

I -iste-ed to; that cr-

-hich -ade -e -oo- a tho-sa-d -a-s;

I- b-sh, a-d tree, a-d s--.

To see- thee did I o-te- rove

Thro--h -oods a-d o- the -ree-;

A-d tho- -ert sti-- a ho-e, a -ove;

Sti-- -o--ed -or, -ever see-!

A-- I ca- -iste- to thee -et;

Ca- -ie --o- --e --ai-

A-- -iste-, ti-- I do be-et

That -o-de- ti-e a-ai-.

O b-essed Bird! The earth -e -ace

A-ai- a--ears to -e

A- --s-bsta-tia-, -aer- --ace;

That is -it ho-e -or thee!

-i--ia- -ords-orth

Killearn Kitties: 91 Es + 42 Ss + 27 Ds + 20 Cs = 271 pts
wombat2u2004: 65 Os + 68 Ts = 198 pts
Randi: 61 As + 47 Hs = 169 pts
JuniorxMyxLove = 54 Is = 108 pts
Karen: 36 Rs = 36 pts
lvpets2002: 18 Bs + 10 Vs = 28 pts

FGJKLMNPQUWXYZ