38 M F MuFf. 92 P N PaN. 63 J M JaM. 142 T R N TuRN. 315 M T L ............ 415 ............ ............ 912 ............ ............ 951 ............ ............ 421 ............ ............ Add the necessary vowels to make these into words: 82 F N 921 P NT 327 M NK 21 N T 627 J NK 9521 PL NT 48 R F 295 N PPL 91420 P T RNS Make complete words for the following: 29.............. 97.............. 57.............. 470.............. 742.............. 515.............. Additional Letters The simplicity and ease with which you will be able to use this idea can be increased by noting that there are certain letters which have practically the same sound as those selected to represent the digits. Yet these sounds are entirely different from any other digit sound. You can greatly increase the list of words which you can make for certain numbers by taking advantage of this idea. This is a very helpful suggestion; note it carefully. All letters having the same sound stand for the same digit value: D and T are similar in sound and therefore either can be used to represent the digit 1. G as in George (known as soft G) has the same sound as J, therefore soft G also represents 6. Sh as in Shot, and Ch as in Chain are similar to J in sound so Sh or Ch represent 6. C as in Can, hard C, has the sound of K and is 7. G as in Gag, is the same as K and also is valued as 7. K, hard C or hard G are all used for 7. V has the sound of F, and either may be used for 8. B has the sound of P and is 9. S as in Sauce, and Z are sounded as C (soft) so that either C, S or Z can be used for 0. The Complete Code [Illustration: 1 2 3 4 5 6 7 8 9 0 T N M R L J K F P C D G G V B S CH C Z SH ] Letters and Sounds Seldom Used The following are sometimes used and from their SOUND have digit value and should be noted for completeness: Q sounds similar to K and is 7. X is pronounced EKS, has the KS sound and is 70. Hard Ch as in ACHE has the K sound and is 7. Gh and Ph as in Cough and Phone have the F sound and are 8. By using the suffix ING to represent 7, which is an arbitrary exception to fill a need, you can get a great deal of help in forming words for difficult numbers which end in 7, as 447 RoaRING, 117 DoTING, 577 LacKING, 397 MoPING. Silent Letters Have No Figure Value In addition to a, e, i, o, u, and w, h, and y, which have no figure value, all silent letters have none, because they are not SOUNDED. SOUND is the one and only indicator of digit value. NIGHT is 21 for the GH is silent. KNIFE is 28 for the K is silent. MADGE is 36 for the D is silent. Double Letters Are Sounded as One