Answer:
What letter comes next: O T T F F S S ?
Although my cow is dead, I still beat her. What a racket she makes!
At the sound of me, one may dream or stamp their feet, At the sound of me, one may laugh or sometimes weep.
I am the outstretched fingers that seize and hold the wind. Wisdom flows from me in other hands. Upon me are sweet dreams dreamt, my merest touch brings laughter.
All about, but cannot be seen, Can be captured, cannot be held, No throat, but can be heard. Who am I?
They are many and one, they wave and they drum, Used to cover a state, they go with you everywhere.