The Return of the King, page 37
part #3 of The Lord of the Rings Series
NOTE
In names drawn from other languages than Eldarin the same values for the letters are intended, where not specially described above, except in the case of Dwarvish. In Dwarvish, which did not possess the sounds represented above by th and ch(kh), th and kh are aspirates, that is t or k followed by an h, more or less as in backhand, outhouse.
Where z occurs the sound intended is that of English z. gh in the Black Speech and Orkish represents a 'back spirant' (related to g as dh to d); as in ghâsh and agh.
The 'outer' or Mannish names of the Dwarves have been given Northern forms, but the letter-values are those described. So also in the case of the personal and place-names of Rohan (where they have not been modernized), except that here éa and éo are diphthongs, which may be represented by the ea of English bear, and the eo of Theobald; y is the modified u. The modernized forms are easily recognized and are intended to be pronounced as in English. They are mostly place-names: as Dunharrow (for Dúnharg), except Shadowfax and Wormtongue.
Notes
1
See App. F, 54.
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