Here's why it's complicated:
* Different writing systems: Some languages use alphabets, others use syllabaries, abjads, or logographic systems. An alphabet has letters representing individual sounds, while a syllabary has symbols for syllables.
* Diacritics: Some languages use diacritics (marks added to letters) to change their pronunciation. Do these count as separate letters?
* Vowel combinations: Some alphabets treat vowel combinations (like "ae" or "ou") as single letters, while others treat them as two separate letters.
Here are some contenders for the "most letters" title:
* Kannada (India): With 49 letters, Kannada is often cited as having the largest alphabet. However, many of these are vowel combinations or consonants with different diacritics.
* Khmer (Cambodia): Khmer has 74 letters, but many are considered to be variants of other letters.
* Tamil (India): Tamil boasts 12 vowels, 18 consonants, and 21 consonant-vowel combinations for a total of 49 letters.
Ultimately, there's no definitive answer. It depends on your definition of "letter" and which language you consider to have the most diverse sound system.