It is commonly found in the intrigues of the 14th century BC Amarna letters since the letters often concern city-state locations, or surrounding regions or cities/towns.
URU is also used in the Epic of Gilgamesh.
The cuneiform sign is almost exclusively used as a Sumerogram (capital letter (majuscule)), and in the Akkadian language, it is the Akkadian for "ālu", city, or town.
[3] The usage of URU in the Epic of Gilgamesh is only for Sumerogram "URU", (11 times).
[4] All uses in the Epic for URU are for various spellings of ālu, and usually an added sign complement; there is one usage in the Epic of URU for the city Shuruppak: URU.Šu-ri-ip-pak, (Tablet XI 11).