Ba (cuneiform)
The cuneiform sign ba, is a common-use sign of the Amarna letters, the Epic of Gilgamesh, and other cuneiform texts.
Linguistically, it has the alphabetical usage in texts for b, a, or syllabically for ba, and also a replacement for "b", by "p". The a is replaceable in word formation by any of the 4 vowels: a, e, i, or u.