Gimel
From BiblePortal Wikipedia
Hastings' Dictionary of the Bible [1]
Gimel . The third letter of the Heb. alphabet, and as such used in the 119th Psalm to designate the 3rd part, each verse of which begins with this letter.
International Standard Bible Encyclopedia [2]
gē´mel , gim´el ( גּ , ג ): The 3letter of the Hebrew alphabet, and used as such to designate the 3part of Psalm 119; transliterated in this Encyclopedia with the dagesh as "g", and without the dagesh as "gh" (aspirated "g"). It came also to be used for the number three (3), and with the dieresis for 3,000. For name, etc., see Alphabet .