N now has the tilde gem due to Ñ being N's superhero form and also because the tilde represents nasalization. P now has the acute gem because she has a very high-pitched voice just like how É (the only French vowel with an acute) has a high-pitched /e/ sound. By process of elimination, M would now have the diaeresis gem.
@PhonicLover44 & @AlexFar3101 for the sprites and bases @On_Beyond_Zebra139 for M's sprite @elithepidude and @ItsWinkheWolf for the gem vectors Mike Salcedo for Alphabet Lore