In Spanish, the grapheme is considered a distinct letter, different from and collated between and , as it denotes a different sound from that of a plain . But the accented vowels , , , , are not separated from the unaccented vowels , , , , , as the acute accent in Spanish only modifies stress within the word or denotes a distinction between homonyms, and does not modify the sound of a letter.
In Spanish the grapheme is considered a distinct letter different from and collated between and  as it denotes a different sound from that of a plain  But the accented vowels     are not separated from the unaccented vowels      as the acute accent in Spanish only modifies stress within the word or denotes a distinction between homonyms and does not modify the sound of a letter