This is one of my favorites...
HOW TO WRITE IT
ROMAJI - mi SOUND - [as in ME] 9 k wav
MEMORY: It looks to ME like a 2 over a 4 (can you see it?)
GO
MA MI MU ME MO
1 a i u e o R 2 ka ki ku ke ko R 3 sa shi su se so R 4 ta chi tsu te to R 5 na ni nu ne no R 6 ha hi fu he ho R 7 ma mi mu me mo R 8 ya yu yo R 9 ra ri ru re ro R 10 wa n R 11 combo 12 last