In this lesson we turn to ‘v’, ‘f’ and ‘ph’. There are no differences between the modes but there are some other complications.
The easiest one is ‘ph’, it is always written as:

The sound ‘v’ is always written with:

But the ‘f’-sound can be written with both: at the end of a word we use ampa, at the beginning or in the middle of a word we use formen.
As a consequence when we meet formen at the end of a word we transcribe it with ‘ph’, at the beginning or in the middle of a word with ‘f’.
And ampa corresponds with ‘f’ at the end of a word, and with ‘v’ elsewhere.

A related tengwa that is the same in both modes is:

It is never found in dictionary words but it is used as the soft and liquid mutation of the sound ‘m’. It is pronounced as ‘v’.

Write these Sindarin words in Latin letters: