The spelling of the word "SAMAC" can be explained using the International Phonetic Alphabet (IPA). The IPA transcription for "SAMAC" is /sæmæk/. The first sound /s/ represents the voiceless alveolar fricative, followed by /æ/, which represents the open front unrounded vowel. The third sound /m/ represents the bilabial nasal consonant, and the last two sounds /æk/ represent the voiceless velar stop. Therefore, the spelling of "SAMAC" is based on its phonetic structure, which is represented by the IPA transcription /sæmæk/.