The spelling of the word "Matheis" is based on the same pronunciation as "Matthews." Using the International Phonetic Alphabet (IPA), "Matheis" can be transcribed as /məˈθiz/. The "M" sound is followed by a schwa sound, represented as "ə." The "th" sound is pronounced as "θ," followed by the "i" sound, represented as "i." The final "s" sound is represented as "z." In summary, the spelling of "Matheis" reflects the pronunciation of the name, with the "ei" being interchangeable with "ew."