The K in Kosher, Q in Qabalah. The first letter in Kosher is Kef (Keph) and evolved from the same Phoenician letter as the Roman K. The first letter is Kabbalah (Qabalah) is Kof (Qoph) and evolved from the same Phoenician letter at the Roman Q.

https://www.chabad.org/kabbalah/article_cdo/aid/380679/jewish/KABBALAH-CABALA-QABALAH.htm