Why the Letter C Shouldn't Be Used for Other Sounds

The letter C was generally used to represent that same CH sound in Italian. Smith also made an interesting observation about the letter S. He noted that it usually represented the S sound, like in SIT and SUM. But very often, the letter S also represents a Z or Z sound, especially at the end of words. In a word like LIES, spelled L-I-E-S, we actually pronounce that final sound as Z. Of course, no one was going to undertake such a radical change in the way words were spelled.