Learning Resources Skill Builders! Alphabet & Letter Sounds. The upper and lowercase lacing letters help young children learn the letters of the alphabet through fun, tactile activities. The activity cards feature colourful, eye-catching illustrations that will appeal to young childrens imaginations as they learn to recognise letters and the corresponding letter sounds. This fun kit is ideal for learning at home, and once the learning fun is done, the resources store inside the reusable box, ready for next time.