Akkadian

šī - she (CAD Š₂ 365, AHw. 1224)

PS
*šī̆/šī̆ˀ/šī̆ya - she (Kogan 2009:66)
Forms with the initial sibilant, whose primary nature cannot be doubted in view of the data of non-Semitic Afroasiatic languages, are found in Akk. and, to a greater or lesser extent, in MSA. In Ug., Heb., Arb. and Sab. *š- shifts to h- (Kogan 2009:66).