However, it's important to note that:
* Some letters are considered "silent" and only affect pronunciation in certain contexts.
* Diacritics (dots and other marks above or below letters) can modify the pronunciation of letters.
* Arabic script is used to write Persian, so the letters themselves are borrowed from Arabic.
Therefore, the precise number of "distinct sounds" or "phonemes" in Persian might be slightly different, but the standard alphabet has 32 letters.