This document outlines a verbal counting model proposed to help children develop a deeper understanding of numbers and math concepts rather than relying on rote memorization. The model uses letters to represent numbers and demonstrates counting, addition, subtraction, and other operations by building word problems using the letters. It also shows how this model could be applied to calendar math and comparing it to state math standards. The goal is to promote a more conceptual approach to early number sense over a procedural focus on counting and calculations.