Hi Laura, Great question! This comes up a lot actually. And experts don’t even agree about whether to start children with upper case or lower case. In this case, letter boards typically come with all upper case, so that is the quick answer. But occupational therapists, aka the handwriting specialists, actually say to start with upper case because it is easier to form. I personally teach lower case most of the time unless a child is just is not ready. But it is one of those areas where there is not one way that everyone agrees on. Hope this helps!