S-cedilla
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Ş ş (S-cedilla) is a letter used in Turkish, Azeri, Tatar, Kurdish and Turkmenian languages.
This letter is pronounced similarly to "sh" (IPA: [ʃ]).
Example words: Eskişehir, Şimarik
It is sometimes used to represent the Romanian letter Ș/ș (S with comma) on outdated systems which do not support the glyph. Example word: TimiȘoara.