In the PIE-Semitic sprachbund, the natural medium-probability sound-shift N⇔L was exacerbated:

𒉏 ≈ 𓆛
𒉏 NEM/NIM namak 𓆛
𒉏 e'Nam elam ?
𒉏 Elam yiram ⲣⲁⲙⲓ rami 𓂋 𓅓 𓆛 𓂻

𒇷 en₃
𒇷 LI

al
Orthographically:
l ⋍ ן (n)
ל ⋍ 𓌳 l:m new
ל ⋍ 𐩬 /n/ 𐤍 ነ

Through the nulla 𓂜𓈖 dual (no = la)

𒀭 AN = 𒀭 ilu

𓎟 All 𒀭 ʼĒl (also 'Il, Ugaritic: 𐎛𐎍 ʾīlu; Phoenician: 𐤀𐤋 ʾīl;[2] Hebrew: אֵל ʾēl; Syriac: ܐܺܝܠ ʾīyl; Arabic: إيل ʾīl or إله ʾilāh; cognate to Akkadian: 𒀭 ilu

LI9 | 𒉈 | NE

Examples are very numerous:

ϣⲁⲗ Shal ⇔ Shan سنة sanna Zahn
𓂹 penis ⇔ φαλλός phallós

𓏳 ⋍ 山

In general, whenever one encounters a near eastern word with 'l' it should be checked whether there exist a corresponding PIE word with 'n'.

𒈛 naḫ •net ⇔ luḫ •Loch NL switch!

𒂄 ŠUL •sýr 𓃟 sow
𒋚 ŠAḪUL suhlen
𒋚 •ŠAḪUⁿ swine NL

𒄭 GAL гола gola ⲕⲁⲗ ⲕⲉⲗⲓ keli knee “Kehle” kuli koleno •HEL ḪI כָּרַע kara •karo 𒄭
𒄭 •Scharnier-Gelenk
𒄭 GAL > hole whole cosmos 𒆸 口 kou 𓎟 Kuhle vs 🌍 Kugel?
𒄭 •K-N 1. كَوْن kawn (cosmos) 2. knee NL

nuwaʿum ⋍ Luwian

Neša gave rise to nešili aka Hittite.
The Assyrian colonists and traders who were present in Anatolia at this time refer to the local people as nuwaʿum without any differentiation.

𜎦𜑊𜐶 Menik malik “king” Menes NL

𒃻𒅮𒈾 ≈ 𒊺𒂗𒅮𒈾 še-en-bun₂na ≈ #šeleppûⁿ NL