This document provides instructions for introducing sandpaper letters to children based on Montessori principles. It discusses how sandpaper letters integrate touch and movement to help children learn letter formations and sounds in an engaging way. The presentation involves sensitizing children's fingertips, having them trace 3 different letters' textures and say their sounds, and using a 3-period lesson to reinforce learning. Record keeping tracks each child's progress with letters. The goal is for children to link sounds and movements to help prepare their hands and minds for writing.