The spelling of the word "HEES" can be explained using the International Phonetic Alphabet (IPA). The first sound is the "h" sound, which is pronounced as /h/. The second sound is the "ee" sound, pronounced as /iː/. The final sound is the "s" sound, pronounced as /s/. Therefore, the IPA transcription for "HEES" is /hiːs/. It is important to use the correct spelling and phonetic transcription of words to ensure clear communication and understanding.