Easy as ABC by Eric Fox
or solve online (using our beta test of Penpa-Edit tools; use tab to alternate between a letter entry mode and a shading mode. CAPS LOCK is recommended for letter entry.)
Theme: Three-Letter Words
Author/Opus: This is the 12th puzzle from guest contributor Eric Fox.
Rules: Fill some empty cells with the letters A, B, C, D, E so that each row and column contains each letter exactly once. Some cells will remain blank. The letters outside the grid indicate the first letter seen from that direction.
Difficulty: 2.5 stars
Time Standards (highlight to view): Grandmaster = 3:15, Master = 4:15, Expert = 8:30
Solution: PDF and solving video.
Note: Follow this link for other less common Number Placement variations.
It took a long time, 20mins on my 3rd try…