in spain all the Z’s are pronounced “th” and in mexico they are pronounced “s”

the letters j and g are read h…and the letter h is almost always silent

double l [ll] is pronounced y

ñ = enie

A: a
B: be
C: ce
CH: 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
Ñ: eñe
O: o
P: pe
Q: cu
R: ere
S: ese
T: te
U: u
V: ve
W: uve doble
X: equis
Y: i griega
Z: zeta