<s>Human: 统计以下句子中特定字母的出现次数，不区分大小写 - "She sells sea shells by the sea shore"
字母: S
</s><s>Assistant: 可以使用Python中的字符串方法和循环来实现：

```python
# 定义要统计的字母
letter = "s"
# 定义要统计的句子
sentence = "She sells sea shells by the sea shore"
# 将句子中的所有字母转换为小写，以便不区分大小写
sentence = sentence.lower()
# 初始化计数器
count = 0
# 循环遍历句子中的每个字符，如果是要统计的字母，计数器加1
for char in sentence:
    if char == letter:
        count += 1
# 输出结果
print(f"The letter '{letter}' appears {count} times in the sentence '{sentence}'")
```

输出结果为：`The letter 's' appears 7 times in the sentence 'she sells sea shells by the sea shore'`。
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