This article is from the Assyro-Babylonian Mythology FAQ, by Christopher B. Siren cbsiren@hopper.unh.edu with numerous contributions by others.
I have yet to find any secondary (or for that matter primary) source
which lists Kutu as a Mesopotamian deity, or for that matter lists any
name resembling Cthulhu at all. However, having been given a pointer by
DanNorder@aol.com, I have confirmed that Kutha or Cutch was the cult
city of Nergal, the Akkadian god of plagues and the underworld (see
above) and that 'lu' is the Sumerian word for man. So, Kuthalu
would mean Kutha-man which could conceivably refer to Nergal. As far
as I can tell it could mean Joe the Butcher or any of his neighbors
who happen to live in Kutha just as easily. Nergal, of course bears
little resemblance to Lovecraft's Cthulhu beyond the fact that both
can be considered underworld powers. Those interested in further
discussion about this contact might wish to contact Dan at the above
address and they may wish to read alt.horror.cthulhu as well.
 
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