A LOTR character: Bregalad
A character from The Hobbit: Beorn
A place in Middle-Earth: Baranduin
Things from LOTR: brace o' conies
Beasts/Monsters: Bolg
A Silmarillion character: Brandir
Another Barrow Downer: Barrow-Wight
Actor from LOTR movies: Billy Boyd
A weapon: black arrow
A dwarven character: Bifur
An elf: Beleg Cuthalion
A hobbit: Bosco Boffin
A human: Bergil
An elf-human hybrid: Belegarahir
A battle: Bragollach