2 In addition to the treatments listed in fn. 1 of the cited article, the problem has been dealt with by the following: Emilio Alarcos Llorach, Fonología española2 129–35, 137–40 (Madrid, 1954); George L. Trager, The phonemic treatment of semivowels, Lg. 18.220–3 (1942) ; Charles F. Hockett, Manual of phonology 54–5, 81 (Indiana University publications in anthropology and linguistics, Memoir 11 ; 1955). For statements similar to that of Bowen and Stockwell, see B. Pottier's review of E. Alarcos Llorach, op.cit. (1st ed. 1950), Romance philology 5.263 (1952), and Washington Vásquez, El fonema /s/ en el español del Uruguay, Revista de la Facultad de Humanidades y Ciencias 10.87–94 (1953), with the same solution as the one proposed by Bowen and Stockwell, but with no discussion.