The third letter of the Lashon Hakodesh (Sacred alphabet) is the letter Gimel. If you observe its shape, you see that it is made by a letter Vav (ו) and a letter Yod (י). This encloses the mystery of the sound "ggh," which is guttural, meaning, in the throat. The sound of gimel is located at the level of the throat.
Gimel is generally pronounced like the “G” in “gap”, some dialects pronounce it differently in certain cases. Some Yemenite