Easy as ABC (Not First) by JinHoo Ahn
or solve online (using our beta test of Penpa-Edit tools; use tab to alternate between a letter entry mode and a shading mode. CAPS LOCK is recommended for letter entry.)
Theme: Groups of Liars
Author/Opus: This is the 58th puzzle from our contributing puzzlemaster JinHoo Ahn.
Rules: Fill some empty cells with the letters A, B, C so that each row and column contains each letter exactly once. Some cells will remain blank. The letters outside the grid do NOT indicate the first letter seen from that direction.
Difficulty: 2.5 stars
Time Standards (highlight to view): Grandmaster = 1:45, Master = 3:30, Expert = 7:00
Solution: PDF and solving video.
Note: Follow this link for other less common Number Placement variations.