Sandpaper Letters are one of the top three materials used in the Language area of the 3-6 classroom for supporting children’s learning to associate the sight, sound, and shape of the letters in the English alphabet. They are a brilliantly designed multi-sensory material used in conjunction with the Three Period Lesson to assist young children in learning about the written language. Participants will find out ways that the letters are used in the classroom, some ideas to be used at home, and the importance of this material in developing the writing skills (handwriting) and in combining sounds to form words (encoding).