B, the second letter in the basic modern Latin alphabet
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Ъ ъ : Cyrillic letter Yer (also known as the hard sign, back yer, or tvyordiy znak) is shaped like the letter b, but has no phonetic value on its own in modern East Slavic languages.
Ь ь : Cyrillic letter Soft sign (also known as the front yer, or myagkiy znak) is also shaped like the letter b, but has no phonetic value on its own in modern East Slavic languages.