Phonetic transliteration:
埃 (āi) for 'El-',
尔 (ěr) for the rolling 'r/l' sound,
夫 (fū) for '-f'. Used for several Western referents — most notably the French oil giant Elf Aquitaine (now part of TotalEnergies) and as a romanized surname/given name. Note: the fantasy creature 'elf' (as in Tolkien) is usually translated
精灵 jīnglíng, not transliterated.