The letter “v” appears in a few Adûnaic words, but the sound [v] is not part of the phonetic inventory of Adûnaic (SD/418),
except perhaps as a partly-spirantalized allophone of [w]
at the beginning of words (SD/419). Instead, the letter “v” is an alternate orthographic representation of the sound [w]
. As Tolkien said: “the best representation of Adunaic W in English letters is probably ‘w’, but I have used ‘v’ in the Anglicanizing
of Adunaic names” (SD/434).