This document provides examples of how to pronounce the Spanish letters "p" and "t". It notes that the "p" sound is softer than the English "p" without an explosion of breath. Similarly, the "t" sound is softer than the English "t" with the tongue touching the teeth but no explosion of breath. It then provides syllable and word examples to listen to and practice the "p" and "t" sounds, followed by short practice sentences combining words with those letters.