The Values of the be -Sign in Hittite

The phonetic interpretation of the cuneiform sign in Hittite texts is a matter about which scholars have not yet reached an agreement. The Akkadian values that have been assumed at one time or another for Hittite words are be, pè, bat, pát, pít, and mit. The distinction between be and pè and between bat and pát is without meaning for Hittite orthography, since the b and p signs are in general employed indiscriminately, and it is now agreed that there is no good evidence for the value mit. There is, however, still difference of opinion as to the remaining three values, be, bat , and pít.