Lyrics:

What's That
that Is A Letter.
what Is That
that's Not A Letter.
that's A Letter.
that's Not A Letter.
that Is A Letter.
is That A Letter
i Don't Know What That Is.
that's So A Letter.
what Is That
whatever It Is, That's Not A Letter.
that's A Letter.
is That A Letter, Or What
that's A Letter. Only It's Upside Down.