The letter U is one of the easiest letters to make. I'm pretty sure you can figure it out on your own.
You can even make the letter shorter than the others!
You can play with the pattern on the fabric, like the dots in this black and white U.
You can vary the colors and fabrics, like this U in FUN.
Here is the red U for my sampler.
you can click the photos, and then click again to enlarge for more detail