PS

*laˀay-at-, *layˀ-at- - cow (SED II No. 142; Kogan 2011: 205)

Akkadian
lītu - cow (CAD L 217, AHw. 55)
Ebla
lí-a-núm, lí-a-nu-um - cow (VE)
lí-a-núm, lí-a-nu-um = Sum. ALIM; lí-a-tum = Sum. ALIM.SAL (VE 731-2).
Arabic
laˀaⁿ, laˀāt- - a wild hoofed animal (BK 2 954)
Mehri
ləhátən - cows (ML 253)
Jibbali
léˀ - cow (JL 158)
Harsusi
ləhētəh - cows (ML 253)
Not in HL.
Soqotri
éľľehe - cow (LS 61; CSOL I 473; CSOL II 388; Naumkin et al. 2015a:57)

The plural of this word is masculine with regard to concord (see discussion in CSOL I 8:9).