This book is an in-dept analysis of the letter/sound correspondence of USA English. It combines two databases, one from the Times of London which counts the frequency of words in the newspaper, and the other from the truespel database of phonetic spelling of USA English. Together they combine to count letter and sound correspondence for frequency analysis. Each of the 26 letters of the alphabet is examined and lists are made of a letter's most frequent position in words, top ten words containing the letter, and sounds spelled by the letter. Each of the 40 sounds are analyzed similarly. The analysis represents once and for all how the sounds of USA English are spelled as spoken (spoken word dialog being the same as newspaper text) and how often and in what way the letters of the alphabet portray those sounds.