This poster is ideal for ESL students or preschoolers/kindergarteners. This third poster of four identifies both uppercase and lowercase letters from M to S with accompanying pictures to help with memory recall. Students should be encouraged to say the name of the letter followed by the sound of the letter. Saying the name of the associated picture will help to reinforce the sound of the letter. When a letter has two sounds, such as the long and short sound of a vowel, two pictures are shown to represent each sound.