Hiragana Wa or Hiragana Ha?

There is a rule for writing hiragana wa（わ）and ha（は）. When wa is used as a particle, it is written hiragana ha. It is also important to understand the participle wa compared to other participles.

Please see the following sentences.

• Watashi wa gakusei desu. わたし は 学生 です。
• Kono neko wa kawaii desu. この 猫 は かわいい です。

"Wa" of "watashi" is a part of a noun and "wa" of "kawaii" is a part of an adjective. Therefore, they are written as わ, not は in hiragana.