Letter names bridge the gap between oral and written language among English speaking children. This study examined whether letter names have a similar function in Hebrew. Despite their common historical source, Hebrew letter names differ from English: they are longer and not as regular phonologically. However, they follow the acrophonic principle, unlike many English letter names. Israeli kindergartners, whose mother tongue was Hebrew, were asked to orally provide initial or final letters of spoken words, to spell words in writing, and to select one written word out of two as standing for an oral word. First graders were tested on orally providing the initial letter and spelling. Children were found to rely on letter names in performing all these tasks. They succeeded more in providing the initial letter or in spelling it if the word started with a letter-name sequence, like kaftor (button), which is spelled with k (Kaf). They succeeded more in selecting the correct word between two if the words started with a letter-name sequence. In grade 1 the effects decreased and became limited particularly to phonemes spelled with homophonic letters. Partial letter names (impossible in English) affected performance but to a lesser extent than entire names. Reliance on letter names both facilitated and impaired performance but in different ways than in English. The educational implications are discussed.