Most of the letters clearly bear a one-to-one correspondence to matching letters of the
Greek alphabet, having similar forms and sounds and sharing the same
value as numerals. However, a few letters have uncertain or disputed origins, and may have been taken from
Latin or possibly (more controversially Other possible sources are a cursive variant of
kappa (), which could strongly resemble a
u, or Latin minuscule
q. • (h). Its numeric value of 8 corresponds to Greek
eta (η). Its form and phonetic value may be borrowed from Latin uncial
h; however, argues that there is no need to use Latin to explain the form or sound value of the Gothic letter. • (þ). Its numeric value of 9 corresponds to Greek
theta (θ) . It is used for theta in the Gothic transcription of Greek names, such as (
teimauþaius) for . Its form may be derived from theta via the 4th-century cursive form . Alternatively, its form has been argued to derive from Greek
phi (Φ) or
psi (Ψ) with phonetic reassignment, or from Runic . • (j). Its numeric value of 60 corresponds to Greek
xi (ξ) . Its form may be derived from Latin
G /ɡ/, Greek , the Greek epsilon-iota
ligature, or Runic (the last of which is itself speculated to be derived from Greek epsilon-iota ligature). • (u). Its numeric value of 70 corresponds to Greek
omicron (ο) (originally named ). Its form may be derived from Greek or from Runic . • (). Its numeric value of 700 corresponds to Greek
psi (ψ) . Its form is potentially derived from Greek
Θ with phonetic reassignment; or from Greek
Ο ; possibly the letterform was switched with ; • (o). Its numeric value of 800 corresponds to Greek
omega (ω). Its form may be derived from Greek or from Runic . derives it from a cursive form of Greek
omicron (ο): argues that this better matches the shape of the Gothic letter (though the variant of Greek omicron is often vertically mirrored compared to the Gothic letter), and that the use of Greek omicron to represent close-mid would be symmetrical to the use of Greek epsilon to represent close-mid . On the other hand, Miller argues that the idea that was derived from omicron does not explain why it has the same numerical value and alphabetical position as omega, with the (pronounced) Gothic alphabet being ordered from to like the Greek alphabet is ordered from
Α to Ω. However, Snædal claims that "Wulfila's knowledge of runes was questionable to say the least", as the paucity of inscriptions attests that knowledge and use of runes was rare among the East Germanic peoples. Miller refutes this claim, stating that it is "not implausible" that Wulfila used a runic script in his creation of the Gothic alphabet, noting six other authors—Wimmer, Mensel, Hermann, d'Alquen, Rousseau, and Falluomini—who support the idea of the Gothic alphabet having runic contributions. Some variants of (s) are shaped like a sigma and more obviously derive from the Greek
Σ. ==Diacritics and punctuation==