cedilla

sedilji, cedilla puhekieltä In the spelling of Catalan, French, Portuguese and some other languages, a mark (¸) sometimes placed under the letter (m) to indicate that it is pronounced /s/ rather than /k/, as in French (m) and Portuguese (m), and also used in various other languages to change the sounds of other letters.
Name of the letter (m).
puhekieltä (l)