Answer:
The Spanish letter names are the following:
a (a), be (b), ce (c), de (d), e (e), efe (f), ge (g), hache (h), i (i), jota (j), ka (k), ele (l), eme (m), ene (n), eñe (ñ), o (o), pe (p), cu (q), erre (r), ese (s), te (t), u (u), uve (v), doble uve (w), equis (x), ye (y), zeta (z)
Explanation: