EDIT Russian letter The 27th letter of the Russian alphabet is a palatal sh, i. e. pronounced like the English sh, but much more softly

upper case letter corresponding to the lower case щ (U+0449 CYRILLIC SMALL LETTER SHCHA)

Transliteration
international transliteration (ISO 9) - Ŝ (U+015C LATIN CAPITAL LETTER S WITH CIRCUMFLEX)
English transliteration (BSI, ALA) - Shch

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