Some notes on the pronunciation of letters in Spanish:

C – /θ/ (Spain) or /s/ (LatAm) before i or e, /k/ before a, o or u, ch = /tʃ/

G – strong /h/ before i or e, /g/ before a, o or u

H – not pronounced, except ch = /tʃ/

J – strong /h/-sound

L – ll = /j/

Ñ – /nj/

Q – /k/, only present in letter combinations que and qui

U – not pronounced in letter combinations que and qui