These are what I call the "Laughing Founders."
は| ひ | ふ | へ | ほ
は: as in Ha (However I'll go over this one later.)
ひ: as in He
ふ: as in Foo
へ: as in Heather
ほ: as in Home
Easy Ways to Remember Them
ふ looks like a big nose
ひ someone who wants a hug
へ literally looks like a mountain/ hill
ほ sounds like Santa Claus
Now what I was going to say about は is that it's not always pronounced as I stated above. However it will always typically be read that way.
[Sentence Topic + は] :
は marks the subject of a sentence
-It's also one of several "particle" words that arrange grammar structure.
When it is used as a particle, (ie. after a subject it's pronounced wa)
は should always follow the subject of a sentence in this matter
「 I am American. 」
Without the は that sentence would be incomplete and incorrect.
Some examples to practice are on the pictures provided above. (^-^*)/
しやあ、また! Until next time ~