OTTER Reading is passionate about supporting ALL students who are learning to read. This kit includes 70 pieces two sets of letters A-Z and 16 Spanish builders. This multi-sensory tool will be something your student or child reaches for over and over again! Students are engaged and motivated in their learning. This can be used to practice skills like letter identification, letter sounds, ABC order, and the help students transfer to read and write in English. Spanish Builders: güe, güi, ñ, ll, rr, que, qui, ch, á, é, í, ó, ú, ción, es, s