All I have to add is that you can manipulate sounds, but sounds cannot spell letters. Words are spelled with letters (in some alphabet: there are many alphabets); words typically have some associated sound. Individual letters are self-spelling, for example b is spelled "b", x is spelled "x". In English, k has a name which is pronounced [kɛɪ], and the name of the same letter in Norwegian is pronounced [ko]. You could manipulate letters according to the rules of English spelling and spell the name of k as "kay" or "cay", likewise in Norwegian you could spell the name of the letter "kå". My point is that sounds, letters, names and spelling are different things. If I was forced to spell the name of the letter "b" without using "b", I would write it as "бe", maybe "βe" or "ᛒe" (Fuᚦark is usually considered a different alphabet), and hope that people could figure it out.