as in hAt

B same as Eng.

C always K never S

D same as in Eng.

E as in dAY

Ê as in bEd

F same as Eng.

G always Gh never J

H same as in Eng.

I as in fEEd

Î as in hIt

J same as Eng.

K, L, M, N same as Eng.

O as in nO

P, R same as in Eng. (R can be rolled if the speaker wants)

S always S never Z

T same as Eng.

Þ as in THat

U as in fOOd

Û as in hUt

V, W same as Eng.

X always KS never Z

Y when proceeding a vowel, Y as in Yet, when acting as a vowel Î as in hIt

Z same as Eng.