Due to the setup and special handling, our minimum order is $274.00 for one-use smooth foam letters up to 28 square feet, cuttable from a master 4x8 sheet. NOT available for online ordering - kindly use the quote request form. The final cost will be determined and sent to you for approval prior to accepting your project. Foam letters are made of our smooth small-cell foam for casting forms. The letters must be dissolved out after the concrete sets. This is for pros and crafters alike, and is provided as a frequently-requested substitute for the more costly but reusable letters commonly in metal.