Resh is the twentieth letter of the Semitic abjads, including Phoenician Rēsh , Hebrew Rēsh , Aramaic Rēsh , Syriac Rēsh ܪ, and Arabic . Its sound value is one of a number of rhotic consonants: usually or , but also or in Hebrew and North Mesopotamian Arabic. In most Semitic alphabets, the letter resh (and its equivalents) is quite similar to the letter dalet (and its equivalents). In the Syriac alphabet, the letters became so similar that now they are only distinguished by a dot: resh has a dot above the letter, and the otherwise identical dalet has a dot below the letter. In the Arabic alphabet, has a longer tail than . In the Aramaic and Hebrew square alphabet, resh is a rounded single stroke while dalet is a right-angle of two strokes. The similarity led to the variant spellings of the name Nebuchadnezzar and Nebuchadrezzar. The Phoenician letter gave rise to the Greek rho (Ρ/ρ), Etruscan , Latin R, and Cyrillic Р. Origins The word resh is usually assumed to have come from a pictogram of a head, ultimately reflecting Proto-Semitic *raʾ(i)š-. The word's East Semitic cognate, rēš-, was one possible phonetic reading of the Sumerian cuneiform sign for "head" (SAG 𒊕, ) in Akkadian. Hebrew Resh Hebrew spelling: In Hebrew, Resh () represents a rhotic consonant that has different realizations for different dialects: In Modern Hebrew, the most common pronunciation is the voiced uvular fricative . Ashkenazi use sometimes a uvular trill or an alveolar trill . English-speakers replace it sometimes with an alveolar approximant , as in English. Sephardic and Mizrahi use an alveolar trill , an alveolar flap or uvular trill . Resh, along with Ayin, Aleph, Hei, and Het, does not receive a dagesh by convention. In the Yemenite tradition, Resh is treated as most other consonants in that it can receive a dagesh hazak under certain circumstances. In the most widely accepted version of the Hebrew Bible, there are 17 instances of Resh being marked with a dagesh. In gematria, Resh represents the number 200. As abbreviation Resh as an abbreviation can stand for Rabbi (or Rav, Rebbe, Rabban, Rabbenu, and other similar constructions). Resh may be found after a person's name on a gravestone to indicate that the person had been a Rabbi or to indicate the other use of Rav, as a generic term for a teacher or a personal