The Italians only really use 21 letters, but sometimes they do use the other 5 if the word is a non-Italian word containing one of those letters. The 5 letters that are not a part of the Italian alphabet are J, K, W, X, and Y. A = a B = bi C = ci D = di E = e F = effe G = gi H = acca I = i L = elle M = emme N = enne O = o P = pi Q = cu R = erre S = esse T = ti U = u V = vu Z = zeta J = i lunga K = cappa W = doppia vu X = ics