J.

　　Just think, that sphinx has a sphincter that stinks!

　　K.

　　Knapsack straps.

　　Knife and a fork, bottle and a cork, that is the way you spell New York.

　　L.

　　Lily ladles little Letty's lentil soup.

　　Listen to the local yokel yodel.

　　Lovely lemon liniment.

　　M.

　　Meet Sir Cecil Thistlethwaite, the celebrated theological statistician.

　　Mix, Miss Mix!

　　Moose noshing much mush.

　　Moses supposes his toeses are roses, but moses supposes erroneously. For moses, he knowses his toeses aren't roses as moses supposes his toeses to be!

　　Mrs. Smith's Fish Sauce Shop.

　　My dame hath a lame tame crane. My dame hath a crane that is lame.

　　Mr. Cook said to a cook: "Look at this cook-book. It's very good." So the cook took the advice of Mr. Cook and bought the book.

　　N.

　　Nine nice night nurses nursing nicely.

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