As letras

A –ei

B- bii

C – shii

D- dii

E- ii

F – efu

G – gi

H – eiti

I – ai

J – jei

K – kei

L – eru

M – meu

N – enu

O – oo

P – pii

Q – kyuu

R – aaru

S – es

T- tii

U – yuu

V – vii

W – daburyu

X – ekkusu

Y – wai

Z – zetto