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With regards to the dialect, vowels might be subject matter to varied mergers ahead of /l/, to ensure e.g. fill /ˈfɪl/ and feel /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ might not be distinguished.In rhotic North American English there is no difference among the vowels in nurse /ˈnɜːrs/ and letter /ˈlɛtər/. If you speak this kind of dia