Same as last year: letter, prompt, and word count. All of these are in The Hobbit fandom, and all but two (A and X) are based on The Desolation of Smaug.
A:
Apples, 142 words
B:
Bitter, 542 words
C:
Cold, 364 words
D:
Death, 150 words
E:
Eye, 188 words
F:
Fire, 173 words
G:
Gratitude, 548 words
H:
Heavy, 190 words
I:
Illness, 268 words
J:
Joke, 256 words
K:
Kíli, 402 words
L:
Last (thing that he wanted), 444 words
M:
Mountain, 221 words
N:
Never, 328 words
O:
Orcs, 470 words
P:
Poison, 278 words
Q:
Quest, 404 words
R:
Regret, 202 words
S:
Shadow, 278 words
T:
Thorin, 307 words
U:
Uncle, 2231 words
V:
Vow, 351 words
W:
Walnuts, 281 words
X:
Xyloglyphy, 274 words
Y:
Yield, 372 words
Z:
Zealotry, 230 words