The spelling of the phrase "let ups" can be explained using the International Phonetic Alphabet (IPA). "Let" is pronounced as /lɛt/ which means it has a short "e" sound. "Ups" is pronounced as /ʌps/ which has a short "u" sound followed by a "p" and "s" sound. Together, "let ups" means to allow for occasional temporary rest or relaxation. It's important to pay attention to spelling and pronunciation to avoid confusion in communication.