It is known in Kabballistic literature that the first act of creation was the formation of the letters of the Aleph-Beis.   Thereafter, by the use of the letters, the Holy One, created all the worlds.   The twenty-two Hebrew letters are profound, primal spiritual forces.    They are, in effect, the raw materials of Creation.    When G-d combined them into words, phrases, and commands, they brought about Creation, translating His will into reality.