Dear Mr.

Cruz,

100th street California

We sent you this letter to invite you for our annual celebration. Please allow us to know

more about you. A letter is a segmental symbol of a phonemic writing system. The

inventory of all letters forms the alphabet. Letters broadly correspond to phonemes in

the spoken form of the language, although there is rarely a consistent, exact

correspondence between letters and phone s. here are more phonemes in English–

about 44–than there are letters of the alphabet. [4] A letter may therefore be associated

with more than one phoneme, with the phoneme determined by the surrounding letters

or etymology of the word. Regional accents have a significant effect; the letter a can

range from five to twelve sounds depending on the origin of the speaker. [5] As an

example of positional effects, the letter c is pronounced [k] before a, o, u, or consonants

(e.g. critical), but is pronounced [s] before e, i, or y (e.g. democracy). Conversely, the

same phoneme may be shared by more than one letter, as shown by

the c and s in fence and tense.

More powers to your company!

Yours truly,

Mary Clare