This activity is to match the lower case letter with the upper case letter and the picture. It includes all the letters of the Spanish alphabet, excluding the letter “rr” since no word begins with the letter “rr.” There are a total of 29 letters.
You can either print this activity on cardstock and cut by letter strip or you can print it on regular print paper and glue it to a file folder. You can print the lower case and pictures on cardstock, perhaps laminate them, and cut the squares
I would suggest not to give all the letters to the students at once, but to separate them into sections. Perhaps, you could focus on the ones that the students are struggling with the most.
This activity could also be used as small group activity in letter recognition and beginning sounds.