The
cuneiform sign qa, is a common-use sign of the
Amarna letters, the Epic of Gilgamesh, and other cuneiform texts (for example
Hittite texts). It has a secondary sub-use in the Amarna letters for ka4.[1]
Linguistically, it has the alphabetical usage in texts for q, a, or qa, and also a replacement for "q", by k, or g.
Epic of Gilgamesh usage
The qa sign usage in the Epic of Gilgamesh is as follows: qa-(109 times).[2]