The spelling of the word "RALLS" can be explained using the International Phonetic Alphabet (IPA). The first sound is /ɹ/, which is the voiced alveolar approximant, followed by the vowel sound /æ/ which is the open front unrounded vowel. The next two sounds are /l/, which is the voiced alveolar lateral approximant, and /z/, which is the voiced alveolar fricative. The final sound is /s/, which is the unvoiced alveolar fricative. In short, RALLS is spelled as /ɹælz/ in IPA.