sentences:  This merger did not occur before "r" originally, and only later occurred (relatively recently) as the horse–hoarse merger.This merger is not universal, however, and thusly words with "our" and "oar" may not sound the same as words with "or" in some dialects.The "cot"–"coat" merger is a phenomenon exhibited by some speakers of Zulu English in which the phonemes and are not distinguished, making "cot" and "coat" homophones.