Santa's elf accidentally used numbers instead of letters on gift tags. The document provides a numbered key to translate the numbers into names starting with capital letters. It then lists several numbered gift tags for the reader to translate into names using the key.

1. Santa’s Elf Needs Your Help!
Santa’s elf was writing labels for the presents. Unfortunately, instead of
writing letters for the names he used numbers. Can you write the name on
each tag? Remember that each name starts with a capital letter.
a b c
d e f g h
i j k l
m n o
p q r s t
u
v w x
y z
15 4 14 20 11 12 1 10 19 9 2 17 21 8 25 18 3 13 6 16 22 23 5 26 24 7
19 3 4 15 17
9 15 6 21 19 8 11
1 15 13 11 16 10
12 13 11 20 20 19 11
21 15 26
16 10 25 21 15 6
7 25 11
18 15 16 13 19 14 2
9 22 17 19 15
24 23 25 8 8 11
5 19 17 17 19 21