Note 611 — Chapter V · DECIPHERMENT OF THE SECOND OR SUSIAN COLUMN—WESTERGAARD TO OPPERT—A.D. 1844-52
Reading edition
This opinion is attributed to Niebuhr by M. Oppert (Expédition en Mésopotamie, 1859, ii. 2); in the passage referred to Niebuhr merely says there are three alphabets, but says nothing about their being in the same language (Niebuhr, ii. 113).