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More like this: magnetic letters, cookie sheets and alphabet.
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Write the alphabet on a cookie sheet, provide magnetic letters to match.

Upper case/lower case matching. Can be done with numbers too.

Alphabet Spoons-put upper case letter on white, lower case letter on clear then kids match!

Match the ice cream to the correct cone. Works on matching the upper case to the lower case letter.

Dollar Store Salt Tray { Alphabet Activity } - Pinned by @PediaStaff – Please Visit for all our pediatric therapy pins

Alphabet car game to match upper/lower case letters.

fine motor color matching... it'd work with upper and lower case letter matching, too.