while he considers that the rest of the proposed equivalences are a working hypothesis. Regarding the equivalence between the possible Iberian numerals and the Basque numerals, he agrees with Lakarra (2010) that the shape of the documented Iberian forms does not fit the expected Proto-Basque forms. Finally, he considers that the greatest difficulty in accepting this hypothesis is, paradoxically, its extent and systematic nature, because if it was correct, it would result in a close relationship between Iberian and Basque, which should allow the identification of other relationships between Iberian and Basque subsystems, as clearly as this one, relationships that no investigator using reasonable linguistic arguments has been able to identify. Eduardo Orduña (2011) insists that the Iberian elements proposed as numerals are not only similar to the Basque numerals, but also combine as numerals and appear in contexts where numerals are expected. He observes Lakarra (2010) not dispute these arguments [neither does de Hoz (2010)]. As regards the de Hoz hypothesis about considering the Iberian language as a lingua franca, Orduña remarks its hypothetical character, although Lakarra presents that hypothesis as an established fact. The problems of this hypothesis have been collected by Ferrer (2013) in a later work. Regarding the phonetic difficulties indicated by Lakarra, Orduña argues that its proposals are compatible with the Proto-Basque reconstructed of Michelena, which is for chronology and security the reconstruction that an iberist has to consider, while the hypothesis of internal Basque reconstruction of Lakarra has a vague chronology and a much lower degree of security. Finally, contrary to his first opinion in favor of the loan, concludes that the most economical hypothesis to explain the similarities between the Iberian numeral system and the Basque numeral system is the genetic relationship. Francisco Villar (2014, 259) notes that the similarities between Iberian numerals and Basque numerals are of the same order as those documented among Indo-European languages and consequently argues that the only sustainable hypothesis at this point is the genetic relationship between Iberian and Basque. Villar also believes that if the reconstruction of Proto-Basque proposed by Lakarra (2010) is incompatible with the evidence derived from the numerals, the reconstruction must be corrected, as like all reconstructions, is hypothetical and perfectible. See also Paleohispanic languages Iberians Iberian scripts Paleohispanic scripts Celtiberian language Iberian Romance languages Notes Bibliography General works Anderson, James, M. (1988) Ancient Languages of the Hispanic Peninsula, University Press of America,