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According with what is finally said, In the mentioned "Фонетика и Интонация" I see in its page17: " жест [жэст], жесть [жэс'т']" with no further explanation, perhaps in other part of the book. ...

Yes, the example is everything but illuminating. I study also a very good book, "Фонетика и интонация" from Д. Н. Антонова, where perhaps in some hidden corner says something of this. Thank you.

For the first kind answer: the matter isn't with the л but with the т in летний.
For the second answer (also kind :) ): it is in a grammar from Lorenzo Martínez Calvo, a teacher in Eastern Languages...

I read in a grammar that "the soft character of a consonant is not indicated orthographically when it preceeds a soft consonant:
свет, летний = с'вет, лет'ний. However, if when the word varies the...