Why no J Company? In 1816 when the American army started lettering its companies, the letter "J" occasionally looked like the letter "I" and was often interchangeable. The beginning of the use of the "J" as a consonant started around 1630, but had not yet been fully accepted. To avoid confusion "J" was just not used as a company designation. Even though "J" has not been confused with an "I" for more than 160 years, the rule still holds. (Source: Mark Mayo Boatner, Military Customs & Traditions, p. 88. REF U 766 .B58 1976)