The cuneiform sign ni, is a common-use sign of the Amarna letters, the Epic of Gilgamesh, and other cuneiform texts. It has a secondary sub-use in the Amarna letters for addressing the Pharaoh, from the vassal states of Canaan. The address to the Pharaoh is often 'King-Lord-Mine': LUGAL, EN-ia which has many varieties of expression. "LUGAL" is Akkadian language for "Šarru", English "king", and EN in Akkadian is bēlu, for "Lord", (thus "King, Lord-Mine"). In some Amarna letters the sub-use of ni is lí, for spelling "bēlu", be-lí often .
There are other sub-uses of ni (see Epic of Gilgamesh usage below). It is also found in some Amarna letters, EA 9, and EA 252, for example where ni or lí is scribed in a "flourish" format (an over-lengthened version of the 2-horizontals that construct the sign), similar to tab, . In EA 9 especially, there is a 'scribe margin line', both left and right on the clay tablet obverse. For the right margin, some words in the lower paragraphs of the obverse (Para 4-7), some words ending with ni/lí, have the sign lengthened, and sitting upon the right margin line-(the cuneiform text, in EA 9, reads: left-to-right).