Kutha is the name of two places, one factual and one mythical.

The real Kutha was a town in the land of Akkad on the right bank of the eastern branch of the Upper Euphrates north of Nippur.

Kutha in the sumerian culture refers to the underworld. The realm of Kutha is akin to the Hades of the Greeks or the Hell of the Islamic-Judeo-Christians. It is extensively mentioned in many dark tomes of magic such as The Necronomicon books, as well as in many Sumerian folk tales. Kutha literally means the land below, or the underworld. Kuthulu, or "Cuthulu" as was later mispelled in a poorly researched Metallica song, translates as "the man from Kutha" just as Absulu translates as "the man from Absu" or the man from the abyss. Absu and Kutha are used interchangeably in the Necronomicon, though in actuality they are two completely separate and different mythological places. Another realm of the underworld is known as the "Gulf of Leng" where according to legend and ancient grimoires, is teeming with deathriders and grothesque beings which are "painful to the eyes and mind". Common dwellers of Kutha are the Rabishu (thieves), the Maskim Xul (evil vampyres) , and the Kakodaemons (Just as archangels, but they're archdemons). According to the Necronomicon, the terrible and brutal "man with the yellow mask" can be found here in the Gulf of Leng also. Sumer (or Shumer, Sumeria, Shinar, native ki-en-gir) formed the southern part of Mesopotamia from the time of settlement by the Sumerians until the time of Babylonia. ... Underworld relief - an artists depiction of where dead souls go. ... Hades (Greek: - Hadēs or - Háidēs) (unseen) means both the ancient Greek abode of the dead and the god of that underworld. ... Medieval illustration of the Mouth of Hell Hell is, according to many religious beliefs, a place or a state of painful suffering. ... The Necronomicon (Greek: Νεκρονομικόν) relating to a fictional book of magic, invented by H. P. Lovecraft and frequently featured in his Cthulhu mythos tales. ... Sumer (or Shumer, Sumeria, Shinar, native ki-en-gir) formed the southern part of Mesopotamia from the time of settlement by the Sumerians until the time of Babylonia. ... Old logo, as used in Master Of Puppets, circa 1986. ... An abyss (Greek: a-, privative, bussos, bottom) is a bottomless depth; hence any deep place. ... The Necronomicon (Greek: Νεκρονομικόν) relating to a fictional book of magic, invented by H. P. Lovecraft and frequently featured in his Cthulhu mythos tales. ... The cold desert plateau of Leng is a place mentioned several times in the Cthulhu Mythos of H. P. Lovecraft. ...