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Pitman's Commercial Spanish Grammar (2nd ed.) by C. A. Toledano
page 3 of 604 (00%)
A (_a_) G (_ge_) M (_eme_) Rr (_erre_)
B (_be_) H (_hache_) N (_ene_) S (_ese_)
C (_ce_) I (_i_) Ñ (_eñe_) T (_te_)
Ch (_che_) J (_jota_) O (_o_) U (_u_)
D (_de_) K (_ka_) P (_pe_) V (_ve_)
E (_e_) L (_ele_) Q (_cu_) X (_equis_)
F (_efe_) Ll (_elle_) R (_ere_) Y (_y griega_ or _ye_)
Z (_zeta_)

K (_ka_) and W (_doble ve_) are only found in foreign words
used in Spanish.


PRONUNCIATION OF VOWELS.

_a_ as English a in f_a_ther
_e_[1] " a " f_a_te[2]
_i_ " i " magaz_i_ne
_o_[1] " o " n_o_te[2]
_u_ " u " r_u_le

These five sounds _never_ vary, except that they are a little longer
when they are stressed and shorter when they are not, as Yo amo (I
love),[3] Amigo (friend), El cielo (heaven), Celeste (heavenly), Un
recibo (a receipt), Interés (interest), Yo como (I eat), Contar (to
count), Un buque (a ship), Una butaca (an armchair).

_Y_ is considered a vowel in the conjunction _y_ (and), and at the end
of a word, as Rey (king), Hoy (to-day).

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