YES, THEY DO LEARN LETTERS!!! I don't even have to spell w-a-l-k, I just say "W" and he's ready to go, his lil stubble tail's going a million miles an hour! As a matter of fact, I don't even have to talk about walks, all I have to do is think "I think I'd like to take the dogs for a walk" and my dog Graham is ULTRA excited! Once the thought of going on a walk enters my head.....I had BETTER be ready to take a walk!