I've seen this activity in several spots and couldn't wait to give it a try.
a paper towel or toilet paper tube
letter stickers (I got these at the Target dollar spot awhile ago but any set you have on hand will work.)
How it works:
Have your child match each letter with the corresponding sticker by placing the sticker on top of the letter on the tube.
Once again I got so excited that I think I got a little carried away by putting both upper and lowercase letters, A-Z, on the tube. I'm thinking it might have been too much for him because we matched up a few together and then B started doing something else with the stickers. I think next time I will use a toilet paper tube because it is smaller and only have about 10 letters on it at a time.