There are 27 letters including the tilde N (ñ), but there are 30 defined sounds.CH, LL, Ñ, and sometimes RR are the 4 special letters that were added to the regular 26.In more recent times, the CH. LL, and RR digraphs have been dropped as separate characters for dictionary purposes. However, the sounds associated with them have not changed.Answer:1 a2 b3 c (3a ch)4 d5 e6 f7 g8 h9 i10 j11 k12 l (12a ll)13 m14 n15 ñ16 o17 p18 q19 r (19a rr)20 s21 t22 u23 v24 w25 x26 y27 z27, and they are not words, they are letters.
There are 27 letters including the tilde N (ñ), but there are 30 defined sounds.CH, LL, Ñ, and sometimes RR are the 4 special letters that were added to the regular 26.In more recent times, the CH. LL, and RR digraphs have been dropped as separate characters for dictionary purposes. However, the sounds associated with them have not changed.Answer:1 a2 b3 c (3a ch)4 d5 e6 f7 g8 h9 i10 j11 k12 l (12a ll)13 m14 n15 ñ16 o17 p18 q19 r (19a rr)20 s21 t22 u23 v24 w25 x26 y27 z27, and they are not words, they are letters.