In the present Memoir Hincks modified in some respects his original mode of writing. Following Rawlinson’s example, he has discarded the use of _c_ in favour of _k_ for the Koph series; and he adopts _s_ to express the three Hebrew sounds of _s_, _s̱_ and _š̱_ (_s_, _ts_, and _sh_). He also follows Rawlinson in substituting _z_ for _j_, and _kh_ for _g_. All these modifications have been accepted except the last, which is now written _ḫ_. On one other point, however, he was less conciliatory. In deference to Rawlinson, he drops his two sounds for _a_: his long _ā_ becomes now simply _a_; but he insists on the distinct recognition of the union of the consonant with _e_ or _o_. ‘We must,’ he says, ‘consider the seven forms which might belong to each.’ These forms, therefore, are now _a_, _e_ or _o_, _i_ and _u_; and one of the chief points of disagreement with Rawlinson is that the latter ignores the sounds of _e_ or _o_ and substitutes either _i_ or _u_. Hincks was quite right in maintaining that Rawlinson unduly neglected the vowel _e_; for his ‘Indiscriminate List’ only contains one syllable formed with _e_, viz. _ep_. Hincks was, however, wrong in supposing that there is any regular syllabic combinations so framed. The regular syllabic combinations are six, not seven, and they are formed with _a_, _i_ and _u_ only—as Rawlinson rightly saw. The combinations with _e_ are exceptions to the rule, and have been ascribed to local or dialectic changes.[846] They amount to about twelve and, strange to say, only one was correctly identified by Hincks (_te_). The _o_ sound seems to be practically unknown.