In 1985 a new translation attempt was published by George E. Mendenhall from the University of Michigan. Many signs that reappear in the later Phoenician alphabet were assumed by Mendenhall to have a similar phonetic value. For example, the sign which in Phoenician has the value "g" (Hebrew "gimel"), is assumed to have the phonetic value "ga". A sign which resembles an Egyptian hieroglyph "King of Upper Egypt" is interpreted as "mulku" (Semitic for 'regal'; compare Hebrew "mèlekh", 'king'), which furnished the phonetic reading "mu". The latter example illustrates that Mendenhall extensively made use of the acrophonic principle, where the phonetic value of a syllabic sign is assumed to be equal to the initial sound of the (Semitic) word for the object that is depicted by the sign.