AQ. [r] became [s] after voiceless stops and aspirates; [{ptkpʰtʰkʰ}r] > [{ptkpʰtʰkʰ}s]
In Ancient Quenya any r following a voiceless stop or aspirate developed into s, a sound change with nearly identical descriptions in both the Outline of Phonetic Development [OP1] from the 1930s and the Outline of Phonology [OP2] from the 1950s:
AQ. [sr] became [ss]; [sr] > [ss]
Tolkien described several phonetic developments for the Quenya combination sr in the history of the language. He described essentially the same phonetic developments in both the Outline of Phonetic Development [OP1] from the 1930s and the Outline of Phonology [OP2] from the 1950s:
AQ. [ms] became [ns]; [ms] > [ns]
In Ancient Quenya, labial [ms] became [ns], and later this [ns] became [ss]. The fullest description of this intermediate sound change appears in the Outline of Phonology from the 1950s [OP2]:
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✶voiced stops unvoiced before voiceless consonants; [{bdg}{ptkpʰtʰkʰs}] > [{ptk}{ptkpʰtʰkʰs}]
In Primitive Elvish, voiced stops were unvoiced where they appeared before a voiceless stop, aspirate or [s]. Tolkien described this change in both versions of the Tengwesta Quenderinwa, from the 1930s [TQ1] and the 1950s [TQ2]:
✶nasals assimilated to following stops and aspirates; [{nŋ}{ppʰb}|{mŋ}{ttʰd}|{mn}{kkʰg}] > [m{ppʰb}|n{ttʰd}|ŋ{kkʰg}]
In Primitive Elvish, nasals assimilated to following stops and aspirates. It seems this change occurred first for the velar nasal [ŋ], somewhat later for the dental nasal [n] and may have occurred for the labial nasal [m] only after the Common Eldarin period, though the assimilation of [m] does seem to occur in a very ancient period for all the Eldarin child languages (Quenya, Sindarin and Telerin).
S. final [θ] became [s] after another [θ], [ð]; [-{θð}Sθ] > [-{θð}Ss]
In Sindarin a final -th [θ] dissimilated to -s when it followed another th (or dh) earlier in the word. The clearest example of this is úthaes where Tolkien specifically noted the dissimilations:
