Goo Lagoon: Letter Tile B:

On the to do list in Goo Lagoon, on the job where it says "To the crows nest", it really means the top of the old, junky ship wreck where you have a karate match with Larry the Lobster. Go to the part of the ship that is moving. When the pole gets low, jump on it. It will go high again and you will get a letter tile.