It's important to note that this number includes the 20 letters of the standard Filipino alphabet, plus 8 additional letters that are unique to Tagalog:
* Standard Filipino Alphabet: A, B, K, D, E, G, H, I, L, M, N, Ñ, Ng, O, P, R, S, T, U, W, Y
* Tagalog-specific letters: C, F, J, Q, V, X, Z, and the digraph "Ch" (which is treated as a single letter).
However, it's worth noting that these additional letters are often used in loanwords and may not be considered essential for basic Tagalog communication.