e ▁, ▁for ▁a ▁total ▁of ▁ 2 7 ▁letters . ▁Although ▁the ▁letters ▁ ▁and ▁ ▁are ▁part ▁of ▁the ▁alphabet , ▁they ▁appear ▁only ▁in ▁loan words ▁such ▁as ▁, ▁, ▁ ▁and ▁ ▁( t ung sten ) ▁and ▁in ▁sens ational ▁spell ings : ▁ok up a , ▁. ▁Each ▁letter ▁has ▁a ▁single ▁official ▁name ▁according ▁to ▁the ▁Real ▁Academia ▁Españ ola ' s ▁new ▁ 2 0 1 0 ▁Common ▁Orth ography , ▁but ▁in ▁some ▁regions ▁alternative ▁traditional ▁names ▁co exist ▁as ▁explained ▁below . ▁The ▁dig raph s ▁" ch " ▁and ▁" ll " ▁were ▁considered ▁letters ▁of ▁the ▁alphabet ▁from ▁ 1 7 5 4 ▁to ▁ 2 0 1 0 ▁( and ▁sorted ▁separately ▁from ▁" c " ▁and ▁" l " ▁from ▁ 1 8 0 3 ▁to ▁ 1 9 9 4 ). ▁▁ ▁The ▁dig raph ▁ ▁represents ▁the ▁aff ric ate ▁. ▁The ▁dig raph ▁was ▁formerly ▁treated ▁as ▁a ▁single ▁letter , ▁called ▁che . ▁▁ ▁The ▁ph on emes ▁ ▁and ▁ ▁are ▁not ▁distinguished ▁in ▁most ▁dialect s ; ▁see ▁s ese o . ▁▁ ▁With ▁the ▁exception ▁of ▁some ▁loan words : ▁, ▁ ▁, ▁, ▁which ▁have ▁. ▁▁ ▁The ▁dig raph ▁ ▁( e . g . ▁) ▁represents ▁the ▁pal atal ▁later al ▁ ▁in ▁a ▁few ▁dialect s ; ▁but ▁in ▁most ▁dialect s — because ▁of ▁the ▁historical ▁mer ger ▁called ▁ye í sm o — it , ▁like