The spelling of the word "un closes" is based on its pronunciation. In IPA phonetic transcription, it is represented as /ʌn ˈkləʊzɪz/. The first syllable, "un," is pronounced as "uh-n," with a short vowel sound. The second syllable, "closes," is pronounced with the stress on the first syllable and a long "o" sound. The "s" at the end of the word is pronounced as a "z," as it is preceded by a voiced consonant. Overall, "un closes" is spelled to match its pronunciation.