The Letters of the Hebrew Alphabet
The Letter SAMEKH 
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Samekh is the fifteenth letter of the Hebrew alphabet.
Samekh

Pronunciation. The letter
Samekh is pronounced as "s" in silly.
The letters samekh and sin sound alike.
Transliteration. The letter
Samekh is transliterated "s".
Examples.
(prayer book) is transliterated siddur. Syllabification. sid-dur.
Gematria. Samekh is equal to 60.
Spirituality of the Letter 
Coming soon...