This research explores the intricate communication system of sperm whales, focusing on their use of coda clicks. While codas have long been considered simple identity markers, this study reveals a deeper structure, showing that sperm whale vocalizations possess context-sensitive and context-independent features, forming a more complex communication system than previously understood. Researchers identified context-sensitive features such as "rubato" (fine-grained variations in duration) and "ornamentation" (extra clicks added to codas). These variations may allow sperm whales to express emphasis, social cues, or nuanced meanings, much like prosody in human speech. Context-independent features, including rhythm and tempo, remain stable across different interactions, serving as foundational elements of their vocal system. The combination of these elements suggests that sperm whales possess a phonetic-like system, where codas are not just fixed patterns but flexible signals that can be modified, expanding their communicative range. This combinatorial structure shares similarities with human language, where discrete units combine to form meaningful expressions. Such flexibility implies sperm whale vocalizations could convey more information than previously assumed. These findings lay the groundwork for further research into the semantics and function of codas. Future studies may determine whether certain sequences correspond to specific meanings, emotional states, or behavioral contexts. Understanding the structure of sperm whale communication could also provide insights into the evolution of complex vocal systems in non-human species, as similar combinatorial structures are seen in primates, dolphins, and some bird species. Beyond its biological significance, this research highlights critical conservation concerns. Sperm whales rely heavily on acoustic signals for navigation, social cohesion, and coordination. Anthropogenic noise pollution, such as shipping traffic and underwater industrial activities, could disrupt these intricate communication patterns, affecting social structures and survival strategies. Understanding sperm whale vocal complexity can help assess the impact of human activities and inform conservation policies. Ultimately, this study suggests that sperm whales use a structured, flexible "phonetic alphabet of the deep sea," expanding our understanding of their intelligence and social lives. By identifying both context-sensitive and independent vocal elements, researchers provide compelling evidence that sperm whale communication is far more sophisticated than previously thought. This work paves the way for interdisciplinary studies combining linguistics, marine biology, and artificial intelligence to further decode the language of these remarkable deep-diving mammals. This study brings together experts in AI, marine biology, and bioacoustics to analyze sperm whale communication. Pratyusha Sharma, Daniela Rus, Antonio Torralba, and Jacob Andreas (MIT, Project CETI) applied AI and computational linguistics to whale vocalizations. Shane Gero (Project CETI, Carleton University) contributed field expertise from The Dominica Sperm Whale Project. Roger Payne (Project CETI), known for discovering whale song, provided historical insights. David F. Gruber (City University of New York) added ecological perspectives. Referenced scientists Hal Whitehead, Luke Rendell, and Peter Madsen laid the groundwork for studying whale vocal clans and bioacoustics. The study focused on 400 sperm whales from the EC-1 clan, uncovering a complex, structured "phonetic alphabet" in their codas, suggesting a more sophisticated communication system than previously known. The Study can be found at: https://www.nature.com/articles/s41467-024-47221-8