manila / manilla are similar-sounding terms with different meanings (referred to as homophones). To better understand the differences, see below for definitions, pronunciation guides, and example sentences using each term. 👇
manila: (noun) a strong paper or thin cardboard with a smooth light brown finish made from e.g. Manila hemp. (noun) the capital and largest city of the Philippines; located on southern Luzon.
manilla: NA
manila: m·ah·n·IH·l·ah
manilla: m·ah·n·IH·l·ah
(Examples are Wikipedia snippets under the CC ShareAlike 3.0 license. Definitions drawn from WordNet.)