How do you spell H (haitch, I assume) for example?

aitch, according to this:
http://answers.google.com/answers/threadview?id=235568

CB would be an abbreviation, not an acronym, The thinking being that, since an acronym is a word formed from the initial letters of a name, CB could not be a word. I'll buy that. and Sea and bee are obviously homophones for C and B , respectively. So "SeaBees" is a homophonic abbreviation...

In an article in a local paper, of which the subject is acronyms, the author states that "SeaBees" comes from C onstruction B attalions (that is CBs). I would think that CB would be the acronym, and SeaBees is technically not an acronym, but what would you call a spelling out of the sound ...