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What is the letter with the same phoneme as the letter L?
The letters with the same vowel phoneme as the letter l are: m, n, f, x, s.

English letters, that is, the letters on which English is based now, ***26. The modern English alphabet completely borrows 26 Latin letters. The so-called "Latin alphabet" is the alphabet of words used by ancient Romans. The same letters constitute the basic Latin letters of ISO.

Silent letter g

The letter combination gm/gn consisting of the letter G before m and n is pronounced at the beginning or end of a word. Over time, the/g/ sound disappeared, but the original spelling remained. The following words, the letter G is silent: design, resignation, signature.

When gm/gn is not at the beginning or end of a word, the letter G must still be pronounced. For example: signature.