The transcription of the Georgian letter v is v.
'v' is pronounced like English [v] in 'vein'.

 Recordings:
 

 The upper teeth and the lower lip are engaged in production of the consonant 'v' . The upper part of the tongue is tense and a wide resonance area is created. The back part of the tongue is raised, the bulk moves backwards, the tip of the tongue is slightly retracted from the front lower teeth.

It is traced out with one movement of the hand and is written between the three lower lines: movement of the hand begins below the upper middle line, goes upwards, drawing an open circle from left to right between the upper and lower middle lines, goes on ellipsewise down to the lower line and ends by drawing a semicircle between the lower middle and lower lines with a tip slightly rounded to the right.