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| style="text-align:center" | '''[[J]]''' || style="text-align:center" | '''[[j]]''' || je || {{IPA|/ʒeː/}} || {{IPA|/ʒ/}} || As ''s'' in ''mea'''s'''ure''
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| style="text-align:center" | '''[[K]]''' || style="text-align:center" | '''[[k]]''' || ke, ka{{efn|name=AltNames}} || {{IPA|/ceː/}}, {{IPA|/kaː/}} ||
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| style="text-align:center" | '''[[L]]''' || style="text-align:center" | '''[[l]]''' || le || {{IPA|/leː/}} || {{IPA|/ɫ/}}, {{IPA|/l/}}{{efn|name=Palatalisation}} || As ''l'' in '''''l'''ove''
|