This work brings 26 letters from A to Z and 10 numbers from 0 to 9 in terms of blocks of **pan diagonal magic** squares of order 4. The construction is in such a way that each letter and number is formed by equal magic sums of magic squares of order 4. Similar kind of work with magic squares of order 6 is given in another link.

Below are examples and link for download the work.

Link for download the work: Letters and Numbers in Terms of Magic Squares of Order 4

Link for download the work: Letters and Numbers in Terms of Magic Squares of Order 4

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