In the modern English aphabet, M is letter 13 of 26: i.e. it marks a halfway point in the Alphabet. In traditional lunar calendard there were 13 lunar months. Hence 13 marked the end of the year. This explains why M like symbols are very much linked with end of the year. In Hebrew, Mem is the symbol for Water and also serves a halfway marker in the Alphabet between Aleph and Shin. Interestngly enough in the Sanskrit creation process Hamsa, the sacred goose (cf. Leda) is a combination of 3 sacred symbols Ha -M-Sa = Hamsa in which M is also the midpoint.

Even so, in Sanskrit the word AUM ends with M which stands for Miti means dissolution or end.

In Greek M is letter 12 (cf. 12th month) and Omega, is letter 21. Note that the small version of the letter omega in Greek is effectively the letter M inverted. There are very probably much older roots for this which go back to Rahu (q.v.) and Ketu.

When the 12th or the 13th month occured depends on the calendar. In the Hebrew and in Persian calendars the year effectively began with the Autumnal Equinox, which explains why M is linked not only Maiden (e.g. Virgo, the V of which is also an inverted A) but also with the end of the year. Before the introduction of Libra (42 B.C.), Virgo stretched across more than 2 signs. This explains why the M of the zodiac sign Virgo is closely connected with the M of Scorpio. M was followed by N.

In Persian
M Sunday, first Arabic month Muharram, logic, penis, wine, well, rose-water, goblet. 40

L Middle, mediator (L of Gabriel), lover turned into its own beloved (double l in Allah), Allah\'s pure knowledge of Himself and His own understanding of the illusion of Allah as a divided self (L\'s of Allah), kneeling in prayer, double edged sword, divine commandments. 30 LTYF (Benevolent, 129) wdLUJ:essenes.net/ABCD.htm+essenes+alphabet&hl=en&ct=clnk&cd=2