The spelling of the word "USHELI" can be explained through IPA phonetic transcription as /ju:ʃəli/. The first two letters "US" represent the phoneme /ju:/, which is pronounced as the "y" sound. The "SHE" in the middle of the word represents the phoneme /ʃ/, which is pronounced as the "sh" sound. The final "LI" represents the phoneme /li/, which is pronounced as the "lee" sound. Overall, the spelling of "USHELI" is unique and requires knowledge of IPA phonetics to accurately pronounce it.