ш(шы) and ж(жы)respectively (here we took into account that the letter C was used in the same
value in the Kazakh alphabet in 1929).
Another unmarked borrowed low frequency sounds ф(фе) and х(хы) will be indicated by the
combinations of two Latin letters. We will take Latin letters p and k as a first pair combination
respectively, which indicate sounds п and к that are close to ф and х sounds in soundings. As a
second pair of these combinations we will take Latin letter h, which indicates sonar sound ң (ың).
Because in the investigated body text we did not find any simple word, where there are пң and кң letter combinations. This means that the Latin letter combinations ph and kh will not generate any
spelling problems in the new alphabet.
Further let’s consider 3 Kazakh similar-sounding sounds: vowels Y and ұ and consonants у.
Note that in the body text frequencies of letters Y, ұ, у were closely to be alike, but frequencies of
letters ү and ұ will increase during the creation of new orthography of Kazakh language. It is
because if the sound occurs in the beginning or in the middle of a word before consonants, then
according to the softness or hardness of the nearest syllable it is replaced by the sound of Y or ұ (e.g. улеу=үлеу, умаждау=ұмаждау, удмурт=ұдмұрт, сурет=сүрет, формула=формұла) . Also,
if the sound occurs in the end of a word after the consonants, it is influenced by the softness and
hardness of the nearest syllable and is replaced by a combination of үу or ұу (e.g. келу=келүу,
бару=барұу). In spite of the fact that ү is the allophone, we must indicate it by the special Latin
letter. To indicate sounds у, ү and ұ we have three appropriate letters u, v and w. In Latin alphabet
they stand in sequence. Therefore we will indicate Kazakh sounds у, ү, ұ by the Latin letters u, v,