At last, a wooden alphabet puzzle that has upper and lower case versions of each letter. Kids will complete the puzzle by matching the name of the picture to its sound and the shape of the letter to its space. 52 letters for spelling, puzzling and stenciling fun. Melissa & Doug was started 20 years ago, by a real Melissa and Doug, in the garage of Doug's childhood home, where occupational priorities included not disturbing Doug's parents. The company has grown and moved, but its founders' philosophy remains unchanged: to make each and every customer a happy and permanent member of the Melissa & Doug family.