Tactile and Visual Stimulation The Sandpaper Letters allow the child to understand writing before they can hold a pencil. The Child uses three of the five senses; tactile, auditory, and sight to learn the sound and formation of each letter. In the interaction of visual and tactile linguistic stimulation, children can learn and remember letters better. Concept of the Letters The sandpaper letters guide the hand for writing as the child traces the letter shapes in the style and direction that they are written. The sandpaper letters will benefit the children’s knowledge from the tactile experience of these letters and also helps the students make the connection between the physical movement of forming letters and the actual letter shapes. Comparing the capital to the lowercase letter and recognizing when the capital letter is used.