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L-vocalization might bring about much more mergers, to make sure that e.g. cord /ˈkɔːrd/ and called /ˈkɔːld/ could possibly be homophonous as /ˈkɔːd/ in non-rhotic dialects of South East England. See English-language vowel alterations just before historic /l/ To learn more.In rhotic North American English there is absolutely no difference