This is exactly what it sounds like (no pun intended): a phonetic alphabet for the Wing Commander world, presumably for standardizing things like missile calls and Spyder's taunts. It seems to differ significantly from the NATO and RAF phonetic alphabets at points - is it taken from something else?
These updates are thanks to John "Captain Johnny" Guentzel, who provided several CD image archives of material used by the Wing Commander Prophecy development team!
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Date: April 28, 1997