select distinct substring(name,1,1) from stamps ,paper_master where  paper_master.paper_code=stamps.paper_code and paper_master.paper='Watermarked'  and year(stamps.issue_date)=S  order by substring(name,1,1)select distinct substring(name,1,1) from stamps ,paper_master where  paper_master.paper_code=stamps.paper_code and paper_master.paper='Watermarked'  and year(stamps.issue_date)=S  order by substring(name,1,1)