While continuing to hold the top thread advance the sewing machine with the balance wheel (also know as the hand wheel), to pick up the bobbin thread.

Only turn the balance wheel in the direction that advances the machine. Usually, this means turning the wheel towards you. Turning the wheel in the opposite direction can ruin the tension on the sewing machine, causing it to jam. See your sewing machine manual for instructions specific to your machine.

Grasp these two threads between pinched fingers and pull them in unison toward the body of the machine, leaving two to three inch tails.