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 a
2 b
3 c (3a ch)
4 d
5 e
6 f
7 g
8 h
9 i
10 j
11 k
12 l (12a ll)
13 m
14 n
15 ñ
16 o
17 p
18 q
19 r (19a rr)
20 s
21 t
22 u
23 v
24 w
25 x
26 y
27 z
27, and they are not Words, they are letters.
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