_Gh_ in laugh; and _ph_ in philosophy.

30. _How many Substitutes has J?_
Three.

31. _What are they?_
_G_ in rage; _di_ in soldier; and _d_ in verdure.

32. _How many Substitutes has S?_
Two.

33. _What are they?_
_C_ soft, as in central; and _z_ in quartz.

34. _How many Substitutes has T?_
One.

35. _What is it?_
_Ed_ final, after any aspirate except t.

36. _How many Substitutes has V?_
One.

37. _What is it?_
_F_ in of.

38. _How many Substitutes has W?_
One.

39. _What is it?_