Big blue bubbles, braved big blustery winds, bouncing,Broadway bound. Bandstands beckoned, beautifully bejeweled by brilliant bulbs. Bursting! Becoming billions of baby blue bubble beads. Born of water, beach bound beads break!

OK When I hear water I think bubbles. Oh goodness! Now I need to think of a theme and apologize for the k!
Letter: K
Theme: Pleasure

That way anything goes! Whatever pleases can be used. Good luck!
BJ