A = EI

APPLE = MANZANA

E=I
ELEFHANT = ELEFANTE
B = BI
BEE = ABEJA

F = EF
C = SI
FLOWER = FLOR
CAT = GATO

D = DI
DOG = PERRO G= YI
GLASS = VASO
H = EICH K = KEY
HOUSE = CASA KING = REY

I = AI L = EL
ISLAND = ISLA LION = LEON

M = EM
J = JEI MOUSE = RATON
JAM = mermelada
N = EN Q = KIU
NOTEBOOK = CUADERNO QUEEN = REYNA

O = OU
ORANGE = NARANJA

R = AR
ROCKET = COHETE

P = PI
PIG = CERDO

S = ES
STAR = ESTRELLA
T = TI
TREE = ARBOL X = IX
XYLOPHONEIX =

Y = GUAI
U = IU YACHT =
UMBRELLA = SOMBRILLA

Z = ZI
ZEBRA = CEBRA

V = VI
VIOLIN = VIOLIN

W = DABLIU
WATCH = RELOJ