PENSAM is a made-up word, so there is no correct spelling. However, the IPA transcription for this word may be /pɛnsæm/. In this transcription, the first sound is the unrounded open-mid front vowel /ɛ/, then comes the voiceless alveolar stop /t/, which is followed by the nasal /n/. The next sound is the AE diphthong /æ/ and finally, the bilabial fricative /m/. It is important to note that the spelling of a word is determined by its origin and meaning.