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Ths product is for students that are learning the alphabet in Spanish or beginning sounds. There are 29 student pages included. One for each letter. Student cut and paste the three pictures that start with the correct sound or letter on the boxes. This product is for students in Spanish immersion, bilingual or dual language classrooms. It could be used in a Pre-K, Kindergarten or 1st classroom for literacy centers, morning work, intervention work, homework, etc.