| A, B, C, etc. | Any boat, or |
| A | Boat clear ahead |
| B | Boat clear astern |
| I | Inside boat |
| L | Leeward boat |
| M | Middle or intervening boat |
| O | Outside boat |
| P | Port-tack boat |
| S | loď na vetre sprava (Starboard-tack boat) |
| W | Windward boat |
Combinations of these letters are also used.