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Welsh orthography uses 29 letters of the Latin script to write native Welsh words as well as established loanwords.
The acute accent , the grave accent , the circumflex and the diaeresis mark are also used on vowels, but accented letters are not regarded as part of the alphabet.
The letter j has been accepted into Welsh orthography only relatively recently: for use in those words borrowed from English in which the /dʒ/ sound is retained in Welsh, even where that sound is not represented by j in English spelling, as in garej and ffrij. Older borrowings of English words containing /dʒ/ resulted in the sound being pronounced and spelt in various other ways, resulting in occasional doublets such as Siapan and Japan.
The letters k, q, v, x and z are sometimes used in technical terms, like kilogram, volt and zero, but in all cases can be, and often are, replaced by Welsh letters: cilogram, folt and sero.