Here are the rest, along with a quick definition:
A – A determiner, used before a singular countable noun to refer to one person or thing not previously known or specified, in contrast with ‘the’, referring to somebody or something known to the listener.
Bee - A buzzing thing (thank Baldrick for this definition).
Sea - Big blue wobbly thing that mermaids live in (again, courtesy of the diminutive servant from Blackadder)
Eff – An offensive term used to express strong feelings by similarity in sound to other offensive terms.
Gee – Expressing enthusiasm.
Eye – Organ of vision
Jay – Noisey bird/Somebody thoughtlessly talkative
Ell – Old unit of length used for measuring cloth
Em – Variable measure of type, equal to the point size of the typeface ebing used.
En – Half an Em (See above)
Owe – Be indebted for something.
Pee – Urination
Queue - Line of waiting people.
Are - Present indicative plural and 2nd person singular of be.
Ess – Something S-shaped (i know, a bit of a cop out, but it’s in the dictionary....)
Tee – Small object for placing a golf ball on.
You - Those being referred to.
Vee - Something with the shape of a ‘V’ (It’s a noun, look it up!)
Ex – Previous, former.
Why – An adverb used to ask or talk about the reason, purpose, or cause of something.
Who says I have too much spare time.....