Warning: There is a little Do-It-Yourself Involved!
1) Animal/letter pics from this file
2) An alphabet banner you don't mind cutting (Walmart -97 cents)
4) Scotch tape
1) Buy a cheap alphabet banner you don't mind cutting (mine was 97 cents at Walmart!)
2) Draw a line all the way across each piece that matches the lowest point of a hanging letter such as "P".
3) Cut on that line to separate the pictures and the letters.
4) Begin gluing each character picture above its matching picture, lining up the top of your letters to the red line. This should work as I've done all the measuring for you!
UPDATE: I fixed the bat so he's not falling off the page! http://www.teacherspayteachers.com/Product/Animal-ABC-Line-Bat-1336927