Hi @ACDBA ,
Please try the following.
SQL
SELECT DISTINCT LEFT([physical_name], 1)
FROM sys.master_files
WHERE RIGHT(physical_name, 4) IN ('.mdf','.ndf')
AND database_id > 4
EXCEPT
SELECT DISTINCT LEFT([physical_name], 1)
FROM sys.master_files
WHERE RIGHT(physical_name, 4) = '.ldf'
AND database_id > 4;