The Barddas of Iolo Morganwg, Vol. I., ed. by J. Williams Ab Ithel, [1862], at sacred-texts.com
turned on its side, with its base to the right, , stood for E; when turned thus, , it stood for V, which being doubled thus, , stood for O; and from , were produced and . And in this way the letters were varied from nine to twelve, and sixteen, and eighteen, and twenty, and twenty-four; and from thence to thirty-eight letters, that is to say, forty save two.