The following conceptual changes were made in the phonetic development of Quenya between the Middle Quenya of the Etymologies and the Late Quenya of The Lord of the Rings.

• Dentalization of initial velars came before opening of voiced stops to spirants so that ✶gy- > dy- > ly- instead of ✶gy- > ʒy- > y- (PE19/75).
• Fortification of initial voiceless stops was by aspiration instead of nasal-prefixion, so that there were no initial voiceless-stops-plus-nasals (PE19/76).
• Development of ✶ps uncertain (PE19/84).
• ✶rph became rp instead of rf uncertain (PE19/89).
• ✶ñm became ¯m instead of ñgw uncertain (PE19/97,98).

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