proposal. Until now, the system presented by Mackay has not produced any book or follower of his graphic proposal, so it has remained only within the academic field, which is perhaps the only reason for its existence. For linguists it is important that each sound is represented by a symbol (or letter) that distinguishes from others; nevertheless, a phonetic transcription would have to use symbols that are alien to those who are not linguists. Mackay's transcription adopts a simple to use orthography which also maintains necessary distinctions, reflections that Montagner had already made precisely by opposing graphic functionality against the graphic connotation that MacKay used for years in his publications. In the graphic functionality, according to Montagner, each phoneme corresponds to the grapheme with which the speakers have been alphabetized, while the graphic connotation prioritizes other interests away from reading and writing comprehension. For these reflections, Montagner based himself on the graphematic science of Nina Catach, on Walter J. Ong, on Daniel Cassany, among others. He also had the approval and advice of the Italian linguist Flavia Ursini, co-author of the book Cent'anni di emigrazione, 1983, on which MacKay also relies for the Italian-style writing of the Chipilo language. In short, Montagner's graphic proposal came from a local who studied at the university and was discussed and read among locals who saw this proposal reflected in books, advertisements and all kinds of writings in their community. Apparently MacKay didn't think this was enough. In Chipilo an Italian-based orthography is not used, instead one based principally on Spanish is preferred. This is easier to use on a keyboard, and the familiarity of graphemes used for Spanish reduces the possibility of confusion. For example, to represent the palatal nasal /ɲ/ in the word meaning 'nothing', Italian norms require a digraph, thus , whereas the Spanish system provides a uniquely interpretable single grapheme familiar to Chipileños schooled in Mexico: . Some considerations: a) the grave accent is used with è and ò to indicate that the pronunciation of the vowel is open, e.g. [ɛ] spècho (mirror) and [ɔ] stòrder (twist); b) the acute accent is used to indicate an undetermined tonic accent c) ‘zh’ is used to indicate the voiceless dental fricative (θ) e.g. giazh (ice) d) ‘ch’ is used to represent the voiceless postalveolar affricate (t͡ʃ) e.g., (converse), ranch (spider) or (cheese) e) ‘ge’ or ‘gi’ is used for the voiced postalveolar