Grammar Lesson 8:Plurals for neuter nouns
The following rules apply to form the plural of neuter nouns:
If the noun ends in a "о" replace "о" with "а":
письмо - письма (letter - letters)
полотно - полотна (canvas - canvases)
If the noun ends in a "е" replace "е" with "я":
отношение - отношения (attitude - attitudes)
удостоверение - удостоверения (certificate - certificates)
море - моря (sea - seas)
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