https://en.wikipedia.org/wiki/Gilbertese_language#Phonology https://en.wikipedia.org/wiki/Gilbertese_language#Phonology the "s sound" (IPA [s]) is essentially

https://en.wikipedia.org/wiki/Gilbertese_language#Phonology https://en.wikipedia.org/wiki/Gilbertese_language#Phonology the "s sound" (IPA [s]) is essentially an allophone of their "t sound" (IPA [t]) before 'i'. Since they don't perceive them to be distinct phonemes, there's no need for a separate letter.