THE LETTERS OF THE HEBREW ALPHABET
The letters Aleph and Ayin do not have any particular sound, and only the accompanying punctuation mark determines their pronunciation.
The letters Bet, Chaf and Peh with a dot inside them are pronounced as “b,” “k,” and “p.” The absence of a dot changes their pronunciation to “v,” “ch” and “f.”
The letter Hey is not pronounced, but rather aspirated.
The shapes of the letters Mem, Nun, Tzadik, Peh, Chaf (pronounced MANTZEPACH) change when placed at the end of a word, as seen in the table of letters.
The shape, external form of letters: the protruding element of a letter indicates that the Light in this part of the letter is greater than in the other. The filling (Miluy) indicates the height of the degree. A punctuation mark (Nikud) indicates the origin of each part of the Partzuf: whether it came from the Upper Partzuf (and constitutes its part in the present one), from the lower Partzuf, or from itself.
The Kelim-Sefirot themselves are called “letters,” and their punctuation marks (Nekudot) indicate the Light that enters and exits them. The Light of Bina, ZA, and Malchut can enter the Kelim, but the Light of Keter or Hochma cannot. A dot above a letter (Holam) signifies the Lights Keter and Hochma, which never clothe the Kli, hence the location of the dot above the letter. (SOURCE)