Archived from the original (PDF) on 2008-02-28. issued by the Academy of the Hebrew Language states that both and be indistinguishably represented in Hebrew using the letter Vav.
Transliteration Rulesنسخة محفوظة 2008-02-28 على موقع واي باك مشين. issued by the مجمع اللغة العبرية state that both ‎‏ and ‎‏ be indistinguishably represented in Hebrew using the letter Vav.