Heh

The Breath. Heh is the easiest letter in the world to say — you are saying her right now, just by exhaling. She appears twice in the Name because giving breath away is her whole personality. Through her window, light gets in and sighs get out.

With Heh the Holy One created this world — "beHibar'am, when they were created" is read be-Heh bra'am, "with Heh He created them." The lightest breath was strong enough to hold everything.