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According the Royal Spanish Academy, the Spanish alphabet has 27 letters. The additional letter is 'ñ', pronounced 'ny', as in piñata. This letter follows the letter 'n' in the alphabet, which otherwise is the same as the English alphabet. Until recently, the Spanish alphabet had 29 letters, including 'll' and 'ch', which have distinctive pronunciations when you speak Spanish. These are now treated as ordinary pairs of letters by Unesco. The 'rr' combination, which has been thought to be a letter, is not actually part of the Spanish alphabet.