An ABC poem is a poem where the first letter of each line is the subsequent letter of the alphabet. The first line starts with A. The second line begins with B, and this continues for the rest of the poem. Each line focuses on building upon the central topic of the poem, creating a specific mood, feeling, or picture in the reader’s mind. There are various types of ABC (or Alphabet) poems. Some use all 26 letters, while others only use 5-6 of the letters in alphabetical order.