Dinner Conversation with a 3 year old

Drue: "U".

Me: Crunching my taco, not quite sure how to respond to that

Drue: "Is U a number?".

Me: "No". (Crunch, crunch, crunch.)

Drue: "Oh", contemplating it some more, "What's U?".

Me: "A letter".

Drue: "Oh...I love U!".