Vala

In its singular form the word vala is also the name in Quenya of the twenty-second letter of the Tengwar alphabet. It is the second letter of the sixth grade or Tyellë, which contains "semi-vocalic" consonants and it is the sixth letter in the labial or p-series of consonants, the Parmatéma. In written Quenya, since Ampa (letter 14) is used for MP, Vala is used for V. In other modes (where Ampa is used for V) Vala represents W. However, in the Mode of Beleriand this letter represents M. The Westron name for this letter is Wí.
Referencias
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