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Instructions: Print on cardstock and laminate. Cut cards apart. Have the child set the letter cards across the top of a rug or table. Tell them to say the name of each picture, listen for the sound at beginning, and put it under the correct letter. The main focus of this work should be on saying the words aloud and listening to the sound. After the child can complete the work by saying and listening to the sounds, then let them, if they wish, match the word cards to the pictures.