Why do people spell words if they don't want anyone else to understand what they are saying? Take a cat that has to go to the v-e-t for example. Believe me, neither spelling nor whispering helps with that one because the furry masters feel the vibrations coming from the human. It's unnecessary around babies, but okay, there might be a chance that it helps if you have toddlers around.
Or maybe sometimes it does work to make things sound less harsh ...
Maryann has just been told that all of her credit cards have been blocked. Being used to spending money without thinking about it she doesn't react well to that.
Cybill: Okay, Maryann, here. Breathe into this bag. It's Chanel.
Maryann is whimpering.
Zoey: What happened?
Cybill: We just came from a meeting with her business manager. She's b-r-o-k-e.
Zoey: Oh my God. She's illiterate?
Cybill: No, she's broke!!! (Maryann starts screaming and trying to strangle herself with the bag strap - maybe spelling it was better after all? ;-))
Cybill, USA, 1995 - 1998