Dan. aspirates became voiceless spirants; [{ptk}ʰ] > [{fθh}]
Reference ✧ PE19/27
Order (01000)
| After | 00500 | initial [p] became [pʰ] | 
Phonetic Rule Elements
|  | > |  | ✧ PE19/18 (ph- > f-); PE19/18 (ph- > f-); PE19/21 (phr- > fr-); PE19/21 (phr- > fr-); PE19/21 (phl- > fl-); PE19/21 (phl- > fl-) | 
|  | > |  | ✧ PE19/18 (th- > th-); PE19/18 (th- > th-); PE19/21 (thr- > þr-); PE19/21 (thr- > þr-) | 
|  | > |  | 
Phonetic Rule Examples
| kʰ- > x- | kʰ > x | ᴹ✶khj- > Dan. h- | ✧ PE19/18 | 
| kʰ- > x- | kʰ > x | ᴹ✶khj- > ED. h- | ✧ PE19/18 | 
| kʰ- > x- | kʰ > x | ᴹ✶kh- > Dan. h- | ✧ PE19/18 | 
| kʰ- > x- | kʰ > x | ᴹ✶kh- > ED. h- | ✧ PE19/18 | 
| -kʰj- > -xj- | kʰ > x | ᴹ✶-khj- > Dan. -(i) | ✧ PE19/23 | 
| kʰl- > xl- | kʰ > x | ᴹ✶khl- > Dan. hl- | ✧ PE19/21 | 
| kʰl- > xl- | kʰ > x | ᴹ✶khl- > ED. hl- | ✧ PE19/21 | 
| kʰr- > xr- | kʰ > x | ᴹ✶khr- > Dan. hr- | ✧ PE19/21 | 
| kʰr- > xr- | kʰ > x | ᴹ✶khr- > ED. hr- | ✧ PE19/21 | 
| kʰrassē > xrassē | kʰ > x | ᴹ✶khrassē > Dan. hrassa | ✧ Ety/KHARÁS | 
| -kʰw- > -xw- | kʰ > x | ᴹ✶-khw- > ED. -(v) | ✧ PE19/23 | 
| kʰw- > xw- | kʰ > x | ᴹ✶khw- > Dan. hw- | ✧ PE19/18 | 
| kʰw- > xw- | kʰ > x | ᴹ✶khw- > ED. hw- | ✧ PE19/18 | 
| -kʰw- > -xw- | kʰ > x | ᴹ✶-khw- > Dan. - | ✧ PE19/23 | 
| ndanitʰǭrō > ndaniθǭrō | tʰ > θ | ᴹ√DAN > Dan. Denethor | ✧ Ety/DAN |