V or   V or O
Vāv (letter V as consonant & O as vowel)

Vāv can apear in two forms in a Farsi word
It does not join with a proceeding letter

 

Example:
The following example shows how the letter (Vāv) appears at the beginning and in the middle of the word "viroos" (virus), i.e. read "veeroos". Note that the first vāv, from right to left, is pronounced as 'v' while the second vāv is used as the vowl 'o' (or oo) in the word.

viroos