ⲯ, 23rd letter of alphabet, called ⲯⲓ (My 155) S, (Stern p 418) B, ابسي (ib l c), but sometimes ignored (My 159, 172, K 1). As numeral BF, rarely S (Lant 60, 113) = 700 (ⲥⲁϣϥ ⲛϣⲉ). Only used for ⲡⲥ, as ⲯⲓⲥ, ⲯⲱⲧⲏⲣ (BM 1224), ⲯⲱⲙⲁ (Ryl 273), ⲯⲁϣϥ (Kropp D 46) & in names, as ⲯⲁⲛ, ⲯⲟⲧⲉ, ⲯⲙⲱ; converse (rare), as ⲡⲥⲩⲭⲏ (MR 5 49), ⲡⲥⲩⲫⲟⲥ (ψῆφος Z 549, cf ⲡⲍⲏⲫⲟⲥ Ac 26 10). Note also ⲁⲙⲯⲓⲁⲥ (Ἀμασείας Am 7 10, 14 A). Strengthened by ⲡ, as ⲑⲗⲓⲡⲯⲓⲥ (Pcod Mor 57), ⲡⲯⲩⲭⲏ (Mor 28 261), ⲡⲯⲓⲥ (CO 144).