| Meaning | Category |
| Atari Compressed Spectrum file Bitmap graphics | Computing->File Extensions |
| Microsoft Multiplan Program file | Computing->File Extensions |
| SCSI Primary Commands | Computing->Drivers |
| Samurai Pizza Cats | Miscellaneous->Funnies |
| Santa Cruz de la Palma, Canary Islands | Regional->Airport Codes |
| Schools Pupil Council | Community->Educational |
| Series Parallel Capacitor | Academic & Science->Electronics |
| Service Program Code | Computing->Assembly |
| Service Provider Code | Computing->Telecom |
| Shipping and Packing Cost | Governmental->NASA |
| Shuttle processing contractor | Governmental->NASA |
| Single Pair Concentration | Academic & Science->Chemistry |
| Software Protection Code | Computing->Security |
| Solar Protective Coating | Governmental->NASA |
| Sort Parts Carefully | Business->Products |
| Sound Processing Core | Academic & Science->Electronics |
| South Pacific Commission | Academic & Science->Ocean Science |
| South Park Coalition | Miscellaneous->Funnies |
| Space | Miscellaneous->USPS |
| Special Player Character | Community->Sports |
| Special Procedure Cost | Business->General |
| Specialist | Governmental->Military |
| SphingosylPhosphorylCholine | Academic & Science->Chemistry |
| St. Paul Companies, Inc. | Business->NYSE Symbols |
| St. Petersburg College | Academic & Science->Universities |
| Standard Plate Count | Academic & Science->Electronics |
| Standard Player Contract | Community->Sports |
| Star Patrol Cruiser | Miscellaneous->Science Fiction |
| Starting Point Code | Governmental->NASA |
| State Province Country | Regional |
| Statistical Process Control | Business->General Governmental->US Government |
| Stored Program Command | Governmental->NASA |
| Stored Program Control | Computing->Telecom |
| Storm Prediction Center | Academic & Science->Meteorology Academic & Science->Ocean Science |
| Strategic Planning Committee | Business->General |
| Strategic Planning Conference | Community->Non-Profit Organizations |
| Strategy Planning Concept | Business->General |
| Strategy and Planning Committee | Governmental->Military |
| Student Paper Competition | Community->Media Academic & Science->Universities |
| Stupid People Center | Miscellaneous->Funnies |
| Suicide Prevention Care | Community->Non-Profit Organizations |
| Supplementary Player Character | Community->Sports |
| Synoptic Properties Code | Governmental->NASA |
| Text to speech | Computing->File Extensions |
| WordPerfect Special Temporary file | Computing->File Extensions |
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