This document discusses subject pronouns in Spanish. It lists the singular subject pronouns (yo, tú, usted, él, ella) and plural subject pronouns (nosotros, nosotras, ustedes, ellos, ellas). It provides guidance on when to use tú, usted, and ustedes depending on the level of familiarity with the person. It also notes that the masculine forms nosotros and ellos are used for groups containing males or mixed company.