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 matical forms. Especially, with respect to the morphological and syntactical processes, their identity is an evident fact, beyond all possible contest.

SOUNDS AND LETTERS

12.—The letters of the Latin alphabet, which may be used to represent the phonetic elements of the Brasilian language, are the following:

a, b, d, e, g, h, i, k, (=c, q.) m, n, o, p, r, s, (=ç,) t, u, x, y

«The letters f, j, l, v, z—find no employment in this lang.»

When we have well understood and compared certain little discordances, which are found in the authors, most of them owing to diversity of characters, chosen, as representatives of sound, for instance, the one having used the Spanish alphabet, the other the German, another the