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El with descender (Ԯ ԯ; italics: Ԯ ԯ) is a letter of the Cyrillic script.
El with descender is used in the Itelmen and Khanty languages, where it represents the voiceless alveolar lateral fricative /ɬ/.
Up to the release of Ԯ in Unicode 7.0, the letters Ӆ or Ԓ have been used as an alternative to Ԯ. (Like a Latin letter N with descender ( ))
References
El with descender Wikipedia(Text) CC BY-SA