The spelling of "matthes" can be explained using the International Phonetic Alphabet (IPA). The first sound is /m/ which is followed by /æ/ as in "cat", then /θ/ as in "thin", then /ɛ/ as in "bed", and the last sound is /z/ as in "haze". So the correct spelling using IPA transcription would be /mæθɛz/. It's important to pay attention to spelling and pronunciation to ensure accurate communication.