17 - pei

פ

פ can be pronounced either /p/ or /f/. In vocalized texts, פּ (with dagesh) is /p/, while פ (with no dagesh) is /f/:

יפה    (pretty)
כפּית    (teaspoon)

When פ is the first letter of a word, it is pronounced /p/:

פה    (here)

Only words of foreign origin may begin with the sound /f/:

פיזיקה    (physics)

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