Gimel, Dalet, Resh, and Tav’s second pronunciations are lost or disputed, with different dialects using different sounds. Tav has no second pronunciation in Sephardi, but Ashkenazi use a 's' sound when the dagesh is absent. The twelve “Elementals” (Heh, Vav, Zayin, Chet, Tet, Yud, Lamed, Nun, Samech, Ayin, Tzaddi, and Qof) have one pronunciation, and represent the diagonal lines.