My child doesn't want to use sandpaper letters

Sandpaper letters are great for teaching the sounds of the alphabet and eventually the names of the letters. Some children love them but it’s all right if your child doesn’t like this approach.

I would recommend that you let your child lead the way with her particular learning style. If your child feels tired or bored with the sandpaper letters just let it go for now. In fact, some children refuse to do the sandpaper letters. Some children don’t like to feel the rough texture. Another method you might want to consider is getting chocolate pudding and some shiny butcher paper (you can get it from the local grocery store) and let her trace over the letters while you make making the phonetic sounds of the letters. You can use the movable alphabet when your child knows enough letters and phonetic sounds to make a word or the beginning of a word (“b” “t” etc. She certainly doesn't need to know all the letters. (Introduce, b, a, t, c, etc. and your child can spell bat, cat, etc.) It is important not to skip steps, but some children need to be encouraged with some adaptations to the method.