Letter b, s, b

If P, as in a circus, is clever
Will stand right on the head
And learn to be silent -
A soft sign will work.
It does not sound like a letter -
Will stand in a word and be silent.
Doesn't upset anyone
It just softens the letters.

A soft sign, but with a visor,
In another way, we are familiar:
He's a bully, bully
And it is called a solid sign.
A solid sign repeats the words:
"You need me like air!"
Declares to the letters proudly:
"He who is with me will become firm!
You sat down at the table without me,
And they ate supper with me. "

We will correct the soft sign for Y,
If we add a dash.
The letter Y is famous for that
That she is from the alphabet.
Not at the beginning of a word
And at the end I'm ready to stand!
(T. Bokova)