In this lesson we’ll have a look at the s-sounds. In the mode of Beleriand we again use only one tengwa:

In the mode of Gondor we only use silmë if there is no tehta on it; this means it is used in following three cases:
• it is preceded by a consonant
• the previous sound is a diphthong
• it is the first sound of a word

When silmë has a tehta on it, we change it into the upside down version:

So again take care as this tengwa has two different meanings:
• in the mode of Gondor it represents a silmë with a tehta on it
• in the mode of Beleriand it is the vowel ‘y’

To conclude this lesson a tengwa that is the same in both modes:

Write these Sindarin words in Latin letters: