The month of Tishrei is so intense a part of our Jewish experience that a single letter of the Hebrew alphabet might not seem enough to capture the spiritual variety and complexity of this month. The letter for the previous month of Elul is the letter Yud and the letter for Tishrei is the letter Lamed. In the ordinary sequence of the Hebrew alphabet the letter Chof follows the letter Yud (and then is followed by the Lamed) but in the reckoning of letters connected with the months it is each of the twelve
"simple" letters that correspond with "their" month [the Hebrew letters are
divided into three categories-mother letters (Alef, Mem, Shin), 7 double letters
such as Chof which has a soft and hard sound and the12 simple letters].

If we take some license, we can propose that although the mother letters and the
double letters are not officialy designated to the time dimension (of months)
they too have a role in the cycle of months. It would then fall that the Chof
could be at the beginning of the month of Tishrei, the Lamed in the center part
of the month and the Mem at the end [the letter for the next month of Cheshvan
is the letter Nun]. These three letters then would correspond within the month
of Tishrei in the following way:

Chof= Rosh Hahsana and Yom Kippur

Lamed= Sukkot

Mem= Shemini Atzeret and Simchat Torah

Before looking at each of these correspondences, let us first focus on two interesting words that emerge from the consecutive letters , Chof-Lamed-Mem. In the sequence of the Alef Beit,
Chof-Lamed-Mem creates the word Chulam (or Kulam when the Chof is with a hard
sound) meaning "all" or "everyone". When we reverse the order of these three
letters it creates, Melech (Mem-Lamed-Chof), meaning King.

These two words then are themes for the month of Tishrei. One question that arises is what is the difference between a Melech (Crowned Sovereign) and other types of leaders? There are autocrats, despots, tyrants, rulers, etc. What makes a Melech
different? The key is in the crown. What differentiates a Crowned sovereign from
other kinds of rulers is the coronation, done by the faithful followers. The
authority and power of a Melech comes from the subjects who bestow it -- from
the fact that everyone is in a sense placing the crown on the king's head. The
crown symbolizes the relationship between the Melech and the people. One who
crowns himself is considered a tyrant, a despot. A crowned sovereign is in
relationship with the people of the Kingdom. It is really they who make the
Melech a Melech, as they accept the authority that they actuallly bequeath with the crown.

On Rosh Hashana and Yom Kippur we notice an influx of people to the
synagogue. Everyone is coming for the coronation! In addition, on these days we
bow down to Hashem by bending our knees to the ground and prostrating our
bodies. The Hebrew word for bending down is Korim (Chof-Reish-Ayin-Yud-Mem).
When we bend ourselves to the will of G-d we crown G-d as Melech.

As in real life, after the coronation of the King, the people go home. And for some, that
is the extent of their formal relationship to the King. Others want to cling to
feeling the King's presence in their midst and in their hearts. This is
experienced in the festival of Sukkot in which the letter Lamed finds its full
manifestion within the month of Tishrei. The center letter of both our words,
Melech and Chulam is the letter Lamed. The Lamed is also a center letter of the
Alef Beit and its relationship to the center or core is manifest as well in the
human and animal body in the Lev, the heart. If during Rosh Hashana and Yom
Kippur we have opened our hearts to G-d by humbling ourselves and acknowledging
G-d as Melech, then Sukkot is a time to experience that love and remove all
other distractions from our hearts. The love radiates within and is manifested
externally in the splendor of the Etrog.

The final transition in the month of Tishrei is to the letter Mem (Mayim=water), symbolized in the flowing water ritual of Shmeni Atzeret (and the flowing dance of the Torah on Simchat Torah). It is not enough to have a personal experience of connection with the King. It is vital that the energy inside one's heart flows outward. In these context the Mem is symbolic of our need to move into the world of action, and to anticipate the fall of the coming energy of the Nun by sweetening all aspects of reality
"outside" ourselves.