We know that in roster or tabular method, the elements of the set are written inside a pair of curly braces and are separated by commas.
Given letter: UNIVERSAL
Letters in ‘UNIVERSAL’ are U, N, I, V, E, R, S, A, L.
Thus, the roster form of the set of letters in word ‘UNIVERSAL’ is {U, N, I, V, E, R, S, A, L}.