and apical sibilants are not distinguished in English, Basque does distinguish these two phonemically, as well as having true postalveolars ( [s̺] [s̻] [ʃ] ). Polish and Russian have laminal denti-alveolars, palatalized denti-alveolars, flat postalveolars, and alveolo-palatals ( [s̪ z̪] [s̪ʲ z̪ʲ] [s̠ z̠] [ɕ ʑ] ), whereas Mandarin has apical