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When you name a cell the name may begin with a digit a letter the underscore character the backslash character all of the above
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When you name a cell the name may begin with a letter, underscore character and backslash

For naming convention,the first character of a name must be a letter, an underscore character (_), or a backslash (\) as stated in microsoft website https://support.office.com/en-us/article/Define-and-use-names-in-formulas-4d0f13ac-53b7-422e-afd2-abd7ff379c64. Remaining characters may be a combination of letters, digits, periods and underscore.

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