Language principles (Lorica)

Letters
Consonants:


 * b (bay)
 * d (day)
 * f (phase)
 * g (gay)
 * h (hey)
 * j (jade)
 * c (kay)
 * l (lad)
 * m (may)
 * n (nay)
 * p (pay)
 * r (ray)
 * s (say)
 * t (to)
 * v (vet)
 * w (way)
 * z (zap)
 * ch (ch'ing)
 * th (thing)
 * sh (shin)
 * ng (bring)

Vowels:


 * a (apple)
 * ae (pay), (high)
 * au (out)
 * e (ever), (easy)
 * i (yes, itch)
 * ii (item)
 * o (ought)
 * oe (over)
 * u (under)
 * eu (utopia)

So there are 21 consonants and 10 vowels for a total of 31.