Samekh

Samekh or samech is the fifteenth letter of the Semitic abjads, including Phoenician sāmek 𐤎, Hebrew sāmeḵ ס‎, Aramaic samek 𐡎, and Syriac semkaṯ ܣ. Samekh is the only letter of the Semitic abjad that has no surviving descendant in the Arabic alphabet; however, it was present in the Nabataean alphabet, the Arabic alphabet's immediate predecessor, as the letter simkath , which was related to the Ancient North Arabian 𐪏‎‎‎ and South Arabian 𐩯. The numerical value of samekh is 60.

Samekh represents a voiceless alveolar fricative /s/. In the Hebrew language, the samekh ס‎ has the same pronunciation as the left-dotted shin שׂ‎.

The Arabic "sīn" س‎ /s/ is the 15th letter in the common Abjadi order, and the 12th letter in the Hija'i order, it has the same numerical (abjad) value of 60 in the common Abjadi order.