Qa (cuneiform)
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The cuneiform sign qa, is a common-use sign of the Amarna letters, the Epic of Gilgamesh, and other cuneiform texts (for example Hittite texts). It has a secondary sub-use in the Amarna letters for ka4.
Linguistically, it has the alphabetical usage in texts for q, a, or qa, and also a replacement for "q", by k, or g.