Write ABCD and numbering A to Z means count A as 1 and ended with Z as 26.
If you observe the number in rectangle and add them
say in top right rectangle
6+4+2=12 , On the 12th place in ABCD will find "L"
Similarly for lower left rectangle we get,
8+5+10=23, "W" is the 23rd letter.
So the correct answer will be (A)