This is also a last letter, first letter game, and the theme is Characters in Fiction (books, movies, TV - anybody fictional counts (but politicians don't, I'm afraid <img src="/images/graemlins/grin.gif" alt="" /> )). If you think your entry might be a bit obscure, tell us which book your character comes from.
Example:
Miss Marple
Evey Hammond
Death (from Terry Pratchet's Discworld series)