nl

In the PIE-Semitic sprachbund, the natural medium-probability sound-shift N⇔L was exacerbated:

𒉏 ≈ 𓆛 𒉏 NEM/NIM namak 𓆛
𒉏 e'Nam elam ? 𒉏 Elam yiram ⲣⲁⲙⲓ rami 𓂋 𓅓 𓆛 𓂻

Orthographically:
l ⋍ ן (n)
ל ⋍ 𓌳 l:m new
ל ⋍ 𐩬 /n/ 𐤍 ነ

Through the nulla 𓂜𓈖 dual (no = la)

Examples are very numerous:

ϣⲁⲗ Shal ⇔ Shan سنة sanna Zahn
𓂹 penis ⇔ φαλλός phallós

𓏳 ⋍ 山

In general, whenever one encounters a near eastern word with 'l' it should be checked whether there exist a corresponding PIE word with 'n'.

𒈛 naḫ •net ⇔ luḫ •Loch NL switch!

𒂄 ŠUL •sýr 𓃟 sow
𒋚 ŠAḪUL suhlen
𒋚 •ŠAḪUⁿ swine NL

nuwaʿum ⋍ Luwian

Neša gave rise to nešili aka Hittite.
The Assyrian colonists and traders who were present in Anatolia at this time refer to the local people as nuwaʿum without any differentiation.