Portuguese varieties respectively, being both substituted by in other dialects). The letters and are regarded as phonemically not dissimilar, though the first corresponds to a vowel and the latter to a consonant, and both can correspond to a semivowel depending on its place in a word. Italian, too, has (ipsilon) in a small number of loanwords. The letter is also common in some surnames native to the German-speaking province of Bolzano, such as Mayer or Mayr. In Guaraní, it represents the vowel . In Polish, it represents the vowel (or, according to some descriptions, ), which is clearly different from , e.g. my (we) and mi (me). No native Polish word begins with ; very few foreign words keep at the beginning, e.g. yeti (pronounced ). In Czech and Slovak, the distinction between the vowels expressed by and , as well as by and has been lost (similarly to Icelandic and Faroese), but the consonants d, t, n (also l in Slovak) before orthographic (and historical) are not palatalized, whereas they are before . can never begin any word, while can never begin a native word. In Welsh, it is usually pronounced in non-final syllables and or (depending on the accent) in final syllables. In the Standard Written Form of the Cornish Language, it represents the and of Revived Middle Cornish and the and of Revived Late Cornish. It can also represent Tudor and Revived Late Cornish and and consequently be replaced in writing with . It is also used in forming a number of diphthongs. As a consonant it represents . In Danish, Norwegian, Swedish, Finnish, Karelian and Albanian, is always pronounced . In Estonian, is used in foreign proper names and is pronounced as in the source language. It is also unofficially used as a substitute for and is pronounced the same as in Finnish. In Lithuanian, is the 15th letter (following and preceding in the alphabet) and is a vowel. It is called the long i and is pronounced , like in English see. When used as a vowel in Vietnamese, the letter represents the sound ; when it is a monophthong, it is functionally equivalent to the Vietnamese letter . There have been efforts to replace all such uses with altogether, but they have been largely unsuccessful. As a consonant, it represents the palatal approximant. The capital letter is also used in Vietnamese as a given