The spelling of the word "PENHA" can be explained using IPA phonetic transcription. The first sound is /p/, which is a voiceless bilabial plosive, followed by /ɛ/, a mid-front unrounded vowel. The third sound is /n/, a voiced alveolar nasal, and the final sound is /h/ which is a voiceless glottal fricative. The spelling of the word "PENHA" accurately represents the sounds in the word, making it easy for readers to recognize and understand the word when they see it.