It's either an acronym or backronym depending on what you mean.
Acronym is when you get "FBI" from "Federal Bureau of Intelligence"
Backronym is when you get "Friendly Bee Incorporated" from "FBI"
If you mean what it's called when you take an existing word and give every letter a meaning, then I don't think there is a term for that.
This is called an acrostic poem.
144 because you have to times each letter by 12.
Move?
Acrostic
the word is chose
This is called an acrostic poem.
acrostic
1. Acrostic PoemCuteAlways there for youTabby2. Permutation
Don't make a letter, make something with your own hands,something special for this person.
You described an acrostic poem.
I believe it is called a backronym. acronymThe word you're looking for might also be mnemonic.
Coercion. You can coerce someone into doing something
sing and make something
shine
make-up
It is called a "letter manipulation" or a "word transformation."
Pimpernel =]