This Skit is meant for Boy Scouts.
Decide for yourself if it is appropriate for your younger scouts or not.

You can spell out any word, but having the participants seriously say their parts while the audience figures out the word makes it fun.

This is good for a campfire towards the end of a week at camp. Each of the eight speakers holds up a large card showing his letter.

M is for the Memories we share tonight - the memories of camp.
O is for the Opportunities we have to grow together, to learn new skills, and to share fellowship around this campfire tonight.
S is for the Super things we have done here and the Super scouts we have met and made our friends.
Q is for the Quiet times we experience - times to reflect and give thanks.
U is for the Ultimate peacefulness of the outdoors.
I is for the Inspiration we receive from nature and from our friends.
T is for the Terrific leaders who have been with us at camp.
O is for the Obstacles we've overcome this week.

Put them all together, and what do you have?
MOSQUITO!

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Other words to try:
OATMEAL
THUNDER
anything that would have humorous meaning from the events of camp.