We will use permutations from the previous section to see what is going on.

There are $P_{4}^{26}$ ways of arranging any 4 letters chosen from the alphabet (where the order is important):

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But in this question, the order is not important. Any set of 4 letters chosen can be arranged in 4! ways.

Hence, the number of different sets of 4 letters is $\ $

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