An ABC poem is a short poem that follows a specific structure. Each line begins with a successive letter of the alphabet from the first word in line 1 to the last word in line 4. Line 5 is a concluding sentence that can begin with any letter. The document provides guidelines for writing an ABC poem including choosing a topic, brainstorming words related to the topic, and using the first letter of those words to structure the poem in alphabetical order. An example ABC poem about the topic of ice cream is included.