This popular children's book emphasizes the learning of the alphabet in a fun way. By using fun rhymes and a funny story about the letters climbing up a coconut tree, this simple plot is something the young audience can easily understand. I would say the intended audience for this book is preschool/kindergarteners who are learning their upper and lowercase letters. An activity I would do with my class from this book is to do a readers' theatre skit where each student would be a letter. Depending on the reading of the book, the student would do whatever the book said that letter did. When the letters fall, the students would fall. This could be a fun way to engage students and get them moving while learning a fundamental lesson.