Third-person singular simple present indicative form of letter.(verb)
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Use "letters" in a sentence
"Unfortunately, the VWPL doesn't have the letters in question. *trots off to find the relevant letters*"
"Give the name and the sound of each of the letters in the three following words: _letters, name, sound_."
"_ We talked about letters yesterday: to-day I will explain figures or numbers to you, the following is a list of them: those letters which stand for numbers are called _numeral letters_."