| SAFOD (San Andreas Fault Observatory at Depth) Management Office | Academic & Science |
| Mexican Society of Ophthalmology | Academic & Science |
| Sociedad Mexicana de Oftalmología | Academic & Science |
| Science Management Office | Academic & Science |
| Santa Monica (ca) | Airport Code |
| Special Market Operations | Banking |
| School Management Organizations | Business |
| Seattle Metal Online | Business |
| Site Management Office | Business |
| Safod Management Office | Business Management |
| Shared Management Objects | Business Management |
| Sql Management Objects | Business Management |
| Service Management Organization | Business Management |
| Server Management Objects | Business Management |
| Social Media Optimisation | Community |
| Social Media Optimization | Community |
| Student Missions And Outreach | Community |
| Science Museum Oklahoma | Community |
| Seattle Modern Orchestra | Community |
| Servo Magneto Optical | Computer Hardware |
| Super Mario Odyssey | Computing |
| Soap Messaging Object | Computing |
| State Machine Object | Computing |
| Site Management Organization | Computing |
| Sun Managed Operations | Computing |
| System Managed Object | Computing |
| Server Management Object | Computing |
| System Management Overview | Computing |
| SQL Server Management Objects | Computing |
| Sql Server Management Object | Database Management |
| Solder Mask Opening | Electronics |
| Singing Men of Ohio | General |
| Supra Malleolar Orthotic | General |
| Surrogate Mothers Online | General |
| Servicio Militar Obligatorio | General |
| Singapore Maths Olympiad | General |
| Supra Malleolar Orthosis | General |
| Supreme Maintenance Organization | General |
| Social Media optization | General |
| southern Maryland oil | General |
| Simple Matter Of | General |
| Sabhal Mòr Ostaig | General |
| Search Media Optimisation | General |
| Severe Malignant Osteopetrosis | General |
| Social Meda Optimisation | General |
| Search Media Optimization | General |
| Single Mothers Outreach | General |
| Synthetic Motor Oil | General |
| Scan My Opel | General |
| Super Motor Oil | General |
| Shell Motor Oil | General |
| Survey and Mapping Office | Governmental |
| SEMAPUR | Indian Railway Station |
| Shout Me Out | Internet |
| Site Management Organisation | Medical |
| Surveillance Medical Officer | Medical |
| Sociedad Mexicana de Ortopedia | Medical |
| Supervising Medical Officer | Medical |
| Safe Motherhood Officer | Medical |
| Second Medical Opinion | Medical |
| Southern Minnesota Orthodontics | Medical |
| Senior Medical Officer | Military and Defence |
| Special Management Office | Military and Defence |
| Senior Meteorological and Oceanographic Officer | Military and Defence |
| Strategic Mobility Office(r) | Military and Defence |
| Support To Military Operations | Military and Defence |
| Santa Monica Municipal Airport, Santa Monica, California USA | Regional |
| Sequential Minimal Optimization | Softwares |
| System Management Office | Space Science |
| Speedstash Motorsports Online | Sports |
| Santa Monica Airport | Technology |
