A: Monte di Cuma, Campania, Italy, B: Montemerano, Toscana, Italy
It is not clear whether the process of adaptation of the Old Italic or Etruscan alphabet from the Greek alphabet took place in Italy in the city of Cumae, the first Greek colony on the mainland of Italy, or in Greece/Asia Minor. The Etruscan alphabet was a precursor of the Old Latin alphabet, the basis of the Latin alphabet.
"It was in any case a Western Greek alphabet. In the alphabets of the West, X had the sound value [ks], Ψ stood for [kʰ]; in Etruscan: X = [s], Ψ = [kʰ] or [kχ] (Rix 202-209).
"The earliest Etruscan abecedarium, the Marsiliana d'Albegna (near Grosseto) tablet which dates to c. 700 BCE, lists 26 letters corresponding to contemporary forms of the Greek alphabet which retained san and qoppa but which had not yet developed omega.
In transliteration: "A B G D E V Z H Θ I K L M N Ξ O P Ś Q R S T Y X Φ Ψ"
"21 of the 26 archaic Etruscan letters were adopted for Old Latin from the 7th century BCE, either directly from the Cumae alphabet, or via archaic Etruscan forms, compared to the classical Etruscan alphabet retaining B, D, K, O, Q, X but dropping Θ, Ś, Φ, Ψ, F (Etruscan U is Latin V, Etruscan V is Latin F).
In translieration: "A B C D E F Z H I K L M N O P Q R S T V X"
(Wikipedia article on Old Italic alphabet, accessed 08-02-2009).