Additional Evidence:
A. Shǐ Jì 《史記･夏本紀》(《武英殿二十四史》本)

音乃来反，下三点为三足也。鼈三足曰。
“Nai has three dots below for three feet. A turtle with three feet is called a nai.”
From this description it is clear that  is not the same character as either 熊 "bear" or 􀁇 "little
bear".  is written like 熊 but with three dots to represent three feet, whereas 􀁇 is
constructed as 小 “small” below 能 “bear” to indicate the meaning of “small bear”. Therefore 
is not unifiable with 熊 or 􀁇.

B. 庄寿雨 著: 《我知道的地名 被遗忘的历史》, 香港: 时代文化出版社, 2011 年12 月第1 版,
ISBN 978-988-18455-5-9, p135:


C. 李冬生 著: 《中国古代神秘文化》, 合肥：安徽人民出版社, 1993 年10 月第1 版, 1994 年3 月
第1 次印刷, ISBN 7-212-00966-0, p177:


D. 吴荣臻 总主编：《苗族通史（一）》, 北京：民族出版社, 2007 年11 月第1 版, 2007 年11
月第1 次印刷, ISBN 978-7-105-08982-6, p276:

It however should be noted here that this character possibly represents the same word as 𡮙 with different interpretations when it has the pronunciation "nai".