The cuneiform Ne sign, is found in both the 14th century BC Amarna letters and the Epic of Gilgamesh. In the Amarna letters, it is especially used in the opening, and introductory paragraph of the clay tablet letter, when addressing the Pharaoh (King), or when sent to another individual who is part of the Pharaoh's correspondence, for the alternate syllabic usage of "bil",. In the Amarna letters, it is used as Bil (cuneiform), for the spelling of speaks, or "says", in the opening statement; the Akkadian language word is "qabû", for to say, tell.