Dan. [θ] ‹th›
The voiceless dental spirant [θ] (“th”) developed initially in both dialects of Danian from the aspirate [tʰ] (PE19/18). Medially, however, the resulting [θ] generally voiced to [ð] (PE19/23). The Comparative Tables indicated that it was sometimes preserved medially in East Danian, but the conditions where this occurred are unclear. One possible example is the name Denethor (Ety/DAN).
References ✧ PE19/18, 21
||✧ PE19/18 (th- > th-); PE19/18 (th- > th-); PE19/21 (thr- > þr-); PE19/21 (thr- > þr-)|