| Meaning | Category |
| Generated executable screen file (FoxPro) | Computing->File Extensions |
| Sales Performance Review | Business->General |
| Salvage Point Recording | Governmental->Military |
| San Pedro Airport, San Pedro Town, Belize | Regional->Airport Codes |
| Saving Private Ryan (movie) | Community->Media |
| Secret Periodic Reinvestigation | Governmental->US Government |
| Semiconductor Process Representation | Academic & Science->Electronics |
| Sex, Politics, Religion | Community |
| Sierra Pacific Resources | Business->Firms |
| Sizzler Animation | Computing->File Extensions |
| Small Parcels and Rolls | Miscellaneous->USPS |
| Smooth Performance Rhythm | Community->Music |
| Society for Psychophysiological Research | Community->Non-Profit Organizations |
| Software Portability Review | Governmental->Military |
| Software Problem Report | Governmental->Military Governmental->NASA |
| Software Productivity Research | Business->Firms |
| Southern Pacific Railroad | Regional->Railroads |
| Special Production Racing | Community->Sports |
| Sprain | Medical->Physiology |
| Spray | Medical->Physiology |
| Spreadsheet | Computing->File Extensions |
| Sprint Document letter | Computing->File Extensions |
| Sprite graphics image | Computing->File Extensions |
| State Planning and Research | Governmental->State & Local |
| Strategic Petroleum Reserve | Governmental->Transportation Governmental->US Government |
| Strategic Political Reserve | Governmental->US Government |
| Strict Positive Realness | Academic & Science->Mathematics |
| Subcontractor Performance Review | Governmental->NASA |
| Superior Court Special Proceedings Rules ( Court Rules) | Community->Law |
| Surface Plasmon Resonance | Academic & Science->Physics |
| System Performance Report | Governmental->Military |
| System Performance Requirements | Governmental->Military |
| System Program Review | Governmental->Military |
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