What two 3-letter English words are pronounced identically but have no letters in common?

You and Ewe.

New and Gnu.

Read the question again. No letters in common! "New" and "Gnu" have an "N" in common. The first answer is correct, the second isn't. Ah, right you are. I was up late dealing with a head cold and half asleep when I added Gnu & New. I somehow didn't notice the overlap in letters. Sorry. -T