The KUKKO Impact Letter Set includes 27 pieces made from extra heavy quality materials, specifically impact hardened and tempered for maximum durability. This set is perfect for creating deep, clear impressions in metal and other hard surfaces. Each letter is designed to withstand high-impact use, making it ideal for professional metalworkers and engravers. The set's robust construction ensures longevity and reliability, while the precision design allows for easy handling and accurate placement. This impact letter set is a must-have for anyone looking to achieve professional results in their engraving projects.