Thank you for let me know the free program "wordweb" - I have not try it yet but it look cool.
  U : up (อัพ) =cut,  pupil (พิว-เพิล) = tutor, flute (ฟลูต) = ruth, put (พุท) = hmm.. I cannot think of any word that have similar sound like this common word.

  Y : gym (จิม) = symptom , by(บาย) = cry, baby (เบบี้) =lady

From:  Denise E, Uncovering the logic of english