The word "BUHS" is spelled with four letters. The first letter is "B" pronounced as /b/, the second letter is "U" pronounced as /ʌ/, the third letter is "H" pronounced as /h/, and the last letter is "S" pronounced as /s/. Therefore, the phonetic transcription of the word "BUHS" is /bʌhs/. Spelling is an essential aspect of language, which helps in communication and understanding. Correct spelling enhances clarity, promotes accuracy, and ensures effective communication.