The 28 divine attributes and their correspondence to the 28 mansions of the moon and 28 letters of the alphabet as are tabulated here:
http://www.yeatsvision.com/Mansions.html
See the table of
The Mansions of the Moon according to Ibn ‘Arabi (ca. 1200)
1 Al Sharatain The Two Signs 0° Aries The First Intellect, the Pen Hamza & Alef
Divine Essence
2 Al Butain The Belly of Aries 12°51'22" Aries The Universal Soul, the Preserved Tablet Hâ’ (unstressed h)
The One Who Calls Forth
3 Al Thurayya The Many Little Ones 25°42'51" Aries Universal Nature ‘Ayn
The Interior
4 Al Dabaran The Follower 8°34'17" Taurus Universal Substance, prima materia Hâ (stressed h)
The Last
5 Al Hak‘ah The White Spot 21°25'40" Taurus Universal Body Ghayn (gh)
The Manifest
6 Al Han‘ah The Mark 4°17'09" Gemini Form Khâ (kh)
The Wise
7 Al Dhira The forearm 17°08'34" Gemini The Throne Qâf (q)
The All-Encompassing
8 Al Nathra The Gap or Crib 0° Cancer The Footstool Kâf (k)
The Grateful
9 Al Tarf The Glance 12°51'22" Cancer The Self-Existing Ultimate Sphere, the Starless Sky, the Zodiacal Towers Jîm (j)
The Independent, the Rich
10 Al Jabhah The Forehead 25°42'51" Cancer The Sky of the Fixed Stars, the Sphere of the Stations, the Sun of Paradise, the Roof of Hell Shîn (sh)
The Powerful
11 Al Zubrah The Mane 8°34'17" Leo The First Heaven, the Sphere of Saturn, the Sky of the Visited House and Lotus of the Extreme Limit, the Abode of Ibrahim (Abraham) Yâ (y/î)
The Lord
12 Al Sarfah The Changer 21°25'40" Leo The Second Heaven, the Sphere of Jupiter, the Abode of Musa (Moses) Dâd (stressed d)
The Knowing
13 Al Awwa The Barker 4°17'09" Virgo The Third Heaven, the Sphere of Mars, the Abode of Harun (Aaron) Lâm (l)
The Victorious
14 Al Simak The Unarmed 17°08'34" Virgo The Fourth Heaven, the Sphere of the Sun, the Abode of Idris (Enoch, Hermes) Nûn (n)
The Light
15 Al Ghafr The Cover 0° Libra The Fifth Heaven, the Sphere of Venus, the Abode of Yusuf (Joseph) Râ (r)
The Form-Giver
16 Al Jubana The Claws 12°51'22" Libra The Sixth Heaven, the Sphere of Mercury, the Abode of ‘Isa (Jesus) Tâ
(stressed t)
The Numberer
17 Iklil al Jabhah The Crown of the Forehead 25°42'51" Libra The Seventh Heaven, the Sphere of the Moon, the Abode of Adam Dâl (d)
The Evident
18 Al Kalb The Heart 8°34'17" Scorpio The Sphere of Ether, Meteors and Fire Tâ (unstressed t)
The Seizer
19 Al Shaula The Sting 21°25'40" Scorpio Air Zây (z)
The Living One
20 Al Na’am The Ostriches 4°17'09" Sagittarius Water Sîn (s)
The Life-Giver
21 Al Baldah The City 17°08'34" Sagittarius Earth Sâd (stressed s)
The Death-Giver
22 Al Sa’d al Dhabih The Fortune of the Slayers 0° Capricorn Minerals and Metals Zâ (stressed z)
The Precious
23 Al Sa’d al Bula The Fortune of the Swallower 12°51'22" Capricorn Plants Thâ (th)
The Nourisher
24 Al Sa’d al Su’ud The Fortune of the Fortunate 25°42'51" Capricorn Animals Dhâl (dh)
The Humbler
25 Al Sa’d al Ahbiyah The Fortune of the Hidden 8°34'17" Aquarius The Angels Fâ (f)
The Strong
26 Al Fargh al Mukdim The First Spout 21°25'40" Aquarius The Jinn Bâ (b)
The Subtle
27 Al Fargh al Thani The Second Spout 4°17'09" Pisces Humanity Mîm (m)
The Uniter
28 Al Batn al Hut The Belly of the Fish 17°08'34" Pisces The Hierarchy of the Degrees of Existence, not their manifestation Wâw (w/û)
The One Who Elevates by Degrees