Number of players: 2-unlimited
Print off all 26 letter-sheets. (Link below)
Print off one score sheet per 10 players.(Link below)
Give each player a blank piece of paper crumpled up into a tight ball.

(Cut each letter sheet in half, on the dotted line. Line up the sections of the letter sheet, side-by-side, with the letters in the same direction. Slightly overlap the sides that are together and tape those sides. Now it should be a long strip of paper with 2 letters. Take the ends and pull them together to form an circle with the paper and tape those ends together. The final letter tube should look like the example below. There should be a letter on both sides of the tube.

        

Teachers: Place all letter tubes on the ground in a line about 1 foot apart. Give each student one paper ball. Have the students get in a line.  Teachers might want to focus on a few letters per day such as A,B,C,D,E (Monday) F,G,H,I,J (Tuesday) K,L,M,N,O (Wednesday) P,Q,R,S,T (Thursday) and U,V,W,X,Y,Z (Friday). 

Parents: Place all letter tubes on the ground in a line about 1 foot apart. Give each player one paper ball. Have the players get in a line. If you're working on letters with your child you could focus on specific letter sets each day for a week.

Play Instructions: Have the first player go to the first letter tube and try to throw his ball into the tube. (You could also have them try to drop the ball into the tube, if throwing is difficult for their level of skills.) When throwing, the player should say the letter out loud. If he gets his ball into the tube then the scorekeeper should circle the A, which is under his name, on the score sheet. If he misses, he moves to the next letter tube then tries to throw his ball into that tube. Each child gets one try to throw his ball into each tube. 

How to win: The player with the most letters circled under his name on the score sheet is the winner. If you play throughout the week, you could have different winners each day, or one winner at the end of the week.  You could give out a little prize at the end, such as a letter stencil etc...

Letter Toss Score Sheet      A sheet      B sheet      C sheet      D sheet      E sheet      F sheet     

G sheet      H sheet      I sheet     J sheet      K sheet      L sheet      M sheet      N sheet      O sheet     

P sheet      Q sheet      R sheet      S sheet      T sheet     U sheet     V sheet     W sheet      X sheet     

Y sheet      Z sheet