Likes ...
Ellie   (L)
jeans   (G)
artists   (R)
beanies   (B)

people   (P)
Seabiscuit   (C)
Eagles   (E)
Deacons   (D)

But Dislikes ...
Millie
Corduroys
writers
hats

animals
Secretariat
Redskins
Blue Devils

My friend likes words that begin with the sound of a letter of the alphabet.