My Friend Emilio from Puerto Rico

He calls a cat “gato;”
I call a cat “cat.”
What he calls a “sombrero”
I just call “hat.”
He says, “Muchos gracias!”
I say “Thanks a lot!”
I can’t always tell what he’s saying—so what?
Still we play and get along fine!
For I’m Emilio’s friend,
And he’s a friend of mine!