B Look up B at Dictionary.com
second letter of the Latin alphabet, corresponding to Greek beta, Phoenician beth, literally "house." It "has nothing of that variety of pronunciation shown by most English letters" [Century Dictionary]. The Germanic "b" is said to represent a "bh" sound in Proto-Indo-European, which continued as "bh" in Sanskrit, became "ph" in Greek (brother/Greek phrater; bear (v.)/Greek pherein) and "f" in Latin (frater, ferre).

Often indicating "second in order." B-movie is by 1939, usually said to be so called from being the second, or supporting, film in a double feature. Some film industry sources say it was so called for being the second of the two films major studios generally made in a year, and the one cast with less headline talent and released with less promotion. And early usage varies with grade-B movie, suggesting a perceived association with quality. B-side of a gramophone single is by 1962 (flip-side is by 1949).

B-girl, abbreviation of bar girl, U.S. slang for a woman paid to encourage customers at a bar to buy her drinks, is by 1936.