Ullian Greyheart:
I have a bit of a question . . .
The ettin is speaking its native tongue, which contains elements of orcish, enough for Sharn (a native speaker) to pick up bits and pieces. I made this ruling for roleplay purposes. Technically, nobody should be able to converse with the ettin, as there is no shared language.
For roleplay purposes, Ullie doesn't understand what is being said, as he is some distance away, sound dampened by woods, and not a native orc speaker (does understand the language...but orcish is not being spoken).
Hope that helps.