Aspects of this topic are discussed in the following places at Britannica.
...As yet not satisfactorily deciphered, the small number of different Sinaitic symbols appear to indicate that the writing system was alphabetic rather than ideographic. In 1916 British Egyptologist Sir Alan Gardiner tentatively deciphered one group of symbols as the name of a Semitic female deity, Baʿalat; this conclusion was based on similarities in letter form between the Sinaitic symbols...
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