7. 3C spelling rules 3rd person s I work in an office. I live in Spain. I watch CNN. I finish work at 8.00. I study history. + s + es (words ending ch , sh , ss , x,o ) Spelling rules for 3rd person s are the same as for plurals. He live s in Spain. He work s in an office. The film finish es at 8.00. She watch es CNN. He stud ies history. ! Irregular I have he / she / it has y + ies (words ending in consonant + y )