This level accomplishes two things: first, it introduces the wh digraph.
Second, it forces students to try to distinguish between words that start with wh (such as who, what, when, where, why, while, and which) versus words that just start with the letter w (such as went, with, and were).
It is extremely common for students to over-generalize the wh pattern, resulting in misspellings like whent or whith and confusion between the words were and where.