Oo

It's not the same as the English "Y".

The Russian "У" has a sound closer to the English "U" (oo)

Ehr

It's not a "P".

The Russian "Р" is like a rolled "R".

(The closest Russian equivalent of the English "L" is "Л" [El])

Ah

This one is about the same as the English "A". It's pronounced like a broad "Aaah".