SIN
or Shin [ש].
The twenty-first letter in the Hebrew alphabet, later, outside the Hebrew Scriptures, used also as a number to denote three hundred.
This letter was used to represent two sounds, and, in later periods, these were distinguished by the use of a diacritical mark. A dot placed over the left-hand “horn” [שׂ] gave the pronunciation of “s,” while a dot placed over the right-hand “horn” [שׁ] gave the pronunciation of “sh.”
In the Hebrew, each of the eight verses of Psalm 119:161-168 begins with this letter.