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S is the nineteenth letter in the Latin alphabet. Its name in English is ess /ɛs/, or es- in compounds such as es-hook.
In most writing systems that use the Latin alphabet, as well as the International Phonetic Alphabet, the letter s corresponds to a voiceless alveolar sibilant. Two notable and Vietnamese, where it represents the voiceles /ʃ/, like the English “sugar” or “sure”. Other languages, including English, Portuguese and German have words wherein “s” represents the /ʃ/ sound, but this orthography is considered to be an occasional exception.