Orthographic borrowing from Sumerian 𒄑𒇵 (g̃ešeš₂₂ /eš/).
𒄑𒇵 • (GIŠ.EŠ₂₂, GIŠ.LAM×KUR)
𒄑𒇵 • (g̃ešeš₂₂ /eš/)