| 숫양 | sunnyang |
| 뒷윷 | twinnyut |
Romanize as s when a syllabic final before i (이) and yotized vowels in noncompound words.
| 오롯이 | orosi |
| 깨끗이 | kkaekkŭsi |
(e) ㅅ before all other vowels
Romanize as s when a syllabic final before all other vowels.
| 웃음 | usŭm |
| 솟아라 | sosara |
| 벗어난 | pŏsŏnan |
Exception: Romanize as d when a syllabic final in a native Korean prefix (웃, 윗, 첫, 헛, etc.) is followed by vowels other than i (이) and yotized vowels.
| 웃어른 | udŏrŭn |
| 윗옷 | widot |
| 첫아들 | ch’ŏdadŭl |
| 헛웃음 | hŏdusŭm |
7. ㅎ, ㄶ, ㅀ
(a) When syllabic final ㄱ, ㅂ and ㅅ are combined with a syllabic initial ㅎ, always romanize as kh, ph and th.
| 북한 | Pukhan |
| 국학 | kukhak |
| 학회 | hakhoe |
| 협회 | hyŏphoe |
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