COMMENT: See Abdokov 1983, 77. Cf. also Hurr. lēlǝ 'ear' (Diakonoff-Starostin 1986, 53) which fits well as a reflex of the reconstructed NC form (actually, the Hurr. form is the reason for reconstructing *ɫ and not *l in PEC).
The cluster *-Hɫ- is reconstructed tentatively; if -lǝ in the Hurr. form is a suffix, we could also reconstruct *ɫĕHe.