Charlie dug right into it! I bet your child will too! As they enjoy the water and the scooping and pouring, work the learning in. Tell them what letter they have in their ladle or hands. You could also talk about the colors of the letters and how many their are in which bowl. The opportunities are pretty plentiful.
You can even get some greater pretend play out of it than just the "soup" aspect. You could bring out some little plastic bowls and have them serve you up soup! You could order up certain letters in your soup!