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      /a/ Let's dig an underground tunnel! ア as in "underground".
          
      /i/ I want an easel. イ as in 
        "easel".
          
      /u/ I have oodles of arrowheads. ウ as in "oodles".
          
      /e/ I have an extra bone. エ as in "extra".
          
      /o/ Oh! What an odd kick! オ as in "oh".
          
        
       
      
      /ka/ A kite is flying in the sky. カ as in "kite".
          
      /ki/ I have a key. キ as in "key".
          
      /ku/ This is a quick seven. ク as in "quick".
          
      /ke/ It's a crooked "K". ケ as in crooked "K".
          
      /ko/ I have a cold. コ as in "cold".
          
        
       
      
      /sa/ Let socks dry. サ as in "socks".
          
      /shi/ She has a crooked smile. シ as in "she".
          
      /su/ My kid has a swing set. ス as 
        in "swing".
          
      /se/ This is Senor Martines. セ asn in "Senor".
          
      /so/ A soy bean jumped out! ソ as in "soy".
          
        
       
      
      /ta/ Titanic is sinking. タ as 
        in "Titanic".
          
      /chi/ A chimp is on the ball. チ as in "chimp".
          
      /tsu/ I have three peanuts. ツ as in "peanuts".
          
      /te/ A cat's tail. テ as in "tail". 
           
      /to/ This is a tomahawk. ト as 
        in "tomahawk".
          
        
       
      
      /na/ Number 1, 2, and 3. ナ as 
        in "number". 
           
      /ni/ I have two needles. ニ as 
        in "needles". 
           
      /nu/ Look at my new dress! ヌ as in "new". 
           
      /ne/ Balancing is never easy! ネ as in "never". 
           
      /no/ He has a long nose. ノ as 
        in "nose".
          
        
       
      
      /ha/ Ha, ha, ha! I can't stop laughing. ハ as in "ha".
          
      /hi/ This is my heel. ヒ as in 
        "heel". 
           
      /hu/ A hook on a wall. フ as in 
        "hook". 
           
      /he/ There is a haystack. ヘ as 
        in "haystack".
          
      /ho/ I'm holding a holy cross. ホ as in "holy". 
           
        
       
      
      /ma/ Don't drink too much Martini. マ as in "Martini". 
           
      /mi/ Who is 3? Me! ミ as in "me". 
           
      /mu/ Moo-moo move! ム as in "moo".
          
      /me/ I mended my pants. メ as 
        in "mended".
          
      /mo/ There are four monitors. モ as in "monitors". 
           
        
       
      
      /ya/ A yacht in the sea. ヤ as 
        in "yacht". 
           
      /yu/ I saw a U-boat. ユ as in 
        "U-boat". 
           
      /yo/ I can yoga! ヨ as in "yoga".
          
        
       
      
      /ra/ This is a Japanese lantern. ラ as in "lantern". 
           
      /ri/ This is her ribbon. リ as 
        in "ribbon".
          
      /ru/ Roots of an apple tree. ル as in "roots". 
           
      /re/ Let's go! レ as in "let's".
          
      /ro/ We have a loaf of bread. ロ as in "loaf".
          
        
       
      
      /wa/ A wine glass. ワ as in "wine" 
        glass.
          
      /wo/ Wow! He's happy! ヲ as in 
        "wow".
          
      /nn/ Mmm Yummy! ン as in "mmm". 
        ("mmm" with your mouth open, or "nnn")
         
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