More on dental fricatives

[David L. White]

> but the curious thing is that they accept phonetic theta when
> it represents Spanish /d/, but not when it represents Spanish theta.

        Perhaps I am merely displaying my ignorance (or lack of full
comprehension of previous missives), but aren't positional considerations
relevant here?  Does Spanish theta (when not from /d/) occur finally?
Perhaps in acronyms, and that is what I missed, due to the trauma of
election night.  But from what little I know, it seems that perhaps the
where is as important as the what, so to speak.

                                                       Dr. David L. White