Akkadian

šeḫēḳu - to sneeze(?) (CAD Š₂ 263; AHw. 1210)

< *ŝḥḳ < *ṣ̂ḥḳ? The very meaning “to sneeze” is hardly ever attested in the extant Akkadian corpus. Our dictionaries consider this verb as a candidate, but it remains semantically difficult. See further SED I No. 70ᵥ.

PWS
*ṣ̂ḥk/ṣ̂ḥḳ - to laugh (SED I 70ᵥ)
The level of reconstruction is uncertain due to semantic difficulties concerning the possible Akkadian cognate.