nl

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

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

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'.