Answer:
AH (a), BAY (b), SAY [THAY, in Spain] (c), DAY (d), EY (e), EH-fay (f), HAY (g), AH-chay (h), EE (i), HOH-tah (j), KAH (k), EH-lay (l), EH-may (m), EH-nay (n), EH-nyay (ñ), OH (o), PAY (p), COO (q), EH-rray (r), EH-say (s), TAY (t), OOH (u), OOH-bay (v), DOH-blay OOH-bay (w), EH-kees (x), YAY (y), SAY-tah [THAY-tah