Yes this also works but the reason I went with "L-K-J-I-H-G-F" over this deals with the fact that I can get each letter distinctly enunciated whereas if I mash the last line as you did there can be some muddying of the first two letters and you end up with another "elemental pee" problem in teaching the letters.

I think F and E are too easy to turn into "effy" when you sing it out.

It's a personal preference. Yours works too.

Oh, you're right. That is a good point. And after looking at your detailed breakdown [0], your original line breaks do make sense. It does work better singing as "Baa Baa Black Sheep" with different lyrics than as "The Alphabet Song" with backwards lyrics.

[0] https://news.ycombinator.com/item?id=36373590