The distinction between the vowels of agony and pane located in some English, Welsh, and Newfoundland dialects. Both of those of these are transcribed as /e?/.In rhotic North American English there is no distinction involving the vowels in nurse /?n??rs/ and letter /?l?t?r/. When you discuss such a dialect, go through /??r/ as /?r/. The /?r/ of hur