Be Yell Low Gigi He Are

I was in the middle of listening to This American Life when I pondered and old joke I learned in my first year of high school Spanish. I only remembered the punchline, but it gave me a great idea for a puzzle to put on my blog. I'm mot going to tell you how it works because I think it should be easy to figure out. Have fun. There should be one for most everybody.

1. Tea Oh Am
2. Am May You Are Re Ian
3. Be Ian Jay Aim Mayan
4. Cay Eighty A Chi Are Ryan Knee
5. Are Rye Yay Yen En
6. Tee Yay Are Ray
7. Cay Eighty I
8. See Yay Chew Seek Hey
9. Jay Yes Esse
10. Jay Oat Tea Age
11. Es Say Chi Yell Hell Lee Why
12. Jay Ye Yen En Why
13. He Hem My Hell Why
14. A Yell Lee Yes Sown
15. A Yell Lee Yaks Say Andy Ye Are
16. Es Si Oat He Tea
17. Hell Lie Esse
18. Jay Hey Hi Hem Me
19. See Age Are Hi Yes Tee I Yen Nay
20. Hey Andy Why
21. Pea Eighty Are Icy Hi Yay
22. Dije Fee Heidi
23. Dia Redub Hell You