The Hebrew alphabet has 22 letters. Five Hebrew letters are formed differently when they appear as the last letter of a word. These forms are called "sofit"(final) forms. The five letters sound the same as their non-sofit cousins. The five sofit letters are: Kaf- ך , Mem- ם, Nun- ן, Fe – ף, Tzadi- ץ. In the Hebrew Alphabet, there are also four guttural letters.