A is for Andorian incidents.
B is for Betelgeusians. They were seen just once in the franchise in the background of TMP, but looked very interesting.
C is for Camp Khitomer. Site of an historic peace conference between the Federation and the Klingon Bastards.
D is for Daring. Famous Starfleet captains tend to have this as one of their most notable qualities.
E is for Eymorg. Givers of pain and delight.
F is for the FCA (Ferengi Commerce Authority)
G is for Galorndon Core.
H is for holosuites and holodecks. Invented by the porn industry, of course.
I is for Inaprovaline, a fairly common drug in the Federation and aboard Starfleet vessels.
J is for Juleps. The best place for mint to be.
K is for K'Ehleyr, the first mate of Worf and the mother of Alexander Rozhenko.
L is for Lwaxana Troi. Now that truly is a beautiful name.
M is for Marriage. James T. Kirk did it just once in his life and it was when he was suffering from temporary amnesia.
N is for Naughty Nurses in the Enterprise Sickbay.
O is for Odo's failure to perfectly mimic humanoid faces.
P is for Prometheus. Three starships in one! Its like the Kinder Surprise of Starfleet!
Q is for Quark's Bar. What happens in Quark's, stays in Quark's. Except the bill.
R is for Rigel II. Just like Quark's, what happens on Rigel II, stays on Rigel II. Unless you happen to be on the Shore Leave Planet.
S is for Stol, Quark's cousin.
T is for T'Pol's finest ASSet.
U is for United Federation of Planets, founded in San Francisco on Earth in the year 2161 with a charter signed by, among other dignitaries, Jonathan Archer.
V is for Valeris' Vagina.