2.  Spanish speakers write their letters the same way that we do.  The only difference is the way they sound.  I will show you the pronunciation of the letters.

3. A=ah

4. B=bay Sometimes called bay grande

5. C=say

6. Ch=chay No longer a separate letter, but used in the song.

7. D=day

8. E=ay

9. F=f-ay

10. G=hay

11. H=ah- chay

12. I=ee

13. J=ho- tah

14. K=kah

15. L=L.A.

16. LL=ay- yay No longer a separate letter, but used in the song.

17. M=em ay

18. N=N.A

19. Ñ=N- ney

20. O=oh

21. P=pay

22. Q=coo

23. R=airay

24. RR=air- ray

25. S=essay

26. T=tay

27. U=oo

28. V=bay Sometimes called bay-chica

29. W=doh bley bay

30. X=ay- keys

31. Y=ee gree ay gah

32. Z=say- tah