Homophones can be confusing when used to exemplify a letter.

A as in ion (ayin)
B as in dell (bdell-)                (combining form)
C as in teen (ctene)
D as in gin (djin)
E as in you (ewe)
F as in phase (feeze)                ('f' sound present)
G as in new (gnu)
H as in air (heir)
I as in use (ius)
J as in genie (jinni)           ('j' sound present)
J as in yuca (juca)             ('yuca' is not common; variant spelling)
J as in yodel (Jodl)            (proper name)
K as in newt (knout)
L as in yareta (llareta)        ('yareta' is not common; variant spelling)
M as in nemic (mnemic)                (contains m)
N as in knitted (nitid)         ('n' sound present)
N as in dam (damn)                (not first letter)
O as in wed (oued)
P as in sigh (psi)
Q as in key (quay)                ('q' sound present)
Q as in gutter (Qatar)                (proper name)
Q as in chin (qian)                (found only in CMU pronouncing dictionary)
R as in wrath (rathe)           ('r' sound present)
S as in cedar (seeder)                ('s' sound present)
S as in czar (Saar)                (proper name)
T as in sign (tsine)
U as in wang (uang)             ('wang' is not common)
U as in err (Ur)                (proper name)
V as in felt (veldt)
W as in versed (werste)
X as in jurel (xurel)           ('jurel' is not common)
Y as in the (ye)                (variant spelling)
Z as in sabra (zabra)           ('sabra' is not common)
***
Unless noted otherwise, all words occur in Webster's Third New
International Dictionary, Merriam-Webster, Springfield, MA, 1961.