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  A a   B be
  C ce   Che che
  D de   E e
  F efe   G ge
  H hache   I i
  J jota   K ka
  L ele   LL elle
  M eme   N ene
  Ntilde eñe   O o
  P pe   Q cu
  R ere   S ese
  T te   U u
  V oove   W oovedoble
  X  equis    Y igriega
  Z zeta  
   
   
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     L, l - (elay)    
THE SPANISH ALPHABET - 28 different letters
 listo (ready)    
     
 mal (wrong)  
     
 normal (normal)  
     
 palo (stick / pole)  
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 April 10, 2011   Comments: 1
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Pronounced like the 'l' in the English word 'loud'.