The word "Walless" is spelled using the IPA phonetic transcription as /wɔːlɪs/. The first sound, /w/, represents the consonant sound made with rounded lips and vocal cords vibrating. The second sound, /ɔː/, represents a long open-mid back vowel sound. The third sound, /l/, represents the consonant sound made with the tip of the tongue touching the alveolar ridge. The fourth sound, /ɪ/, represents a short close front unrounded vowel sound. Therefore, the spelling of "Walless" is based on the phonetic sounds it represents.