| Standard Maintenance Procedure | Academic & Science |
| Synthesis and Modeling Project | Academic & Science |
| Society of Modern Psychoanalysts | Academic & Science |
| Sociedad Mexicana de Psicología | Academic & Science |
| Mexican Psychological Society | Academic & Science |
| Static Mud Pressure | Academic & Science |
| School of Mathematics and Physics | Academic & Science |
| Salinity Management Program | Academic & Science |
| Stockholm | Airport Code |
| Securities Markets Programme | Banking |
| Strategic Master Plan | Business |
| Service Management Point | Business |
| Standard Motor Products, Inc. | Business |
| Solutions Made Pocketable | Business |
| Shoemaker, Maclean, and Pratt | Business |
| Sounds of Mass Production | Business |
| Spider Monkey Productions | Business |
| System Marginal Price | Business |
| Section Management Plan | Business |
| Sales, Marketing, and Promotions | Business |
| Sump Pump | Business |
| Successfully Managing People | Business |
| St.modwen Prop. | Business |
| A Service Management Protocol | Business Management |
| Section Management Process | Business Management |
| Sales Management Plus | Business Management |
| Systems Management Planning | Business Management |
| The Section Management Plan | Business Management |
| Sisters of Mary of the Presentation | Community |
| Special Milk Program | Community |
| Synchronous Membership Program | Community |
| Senior Medicare Patrol | Community |
| Saint Mary's Press | Community |
| Symmetric Multi-processors | Computer Hardware |
| Shared Memory Parallel | Computer Hardware |
| Super Mario Party | Computing |
| Scsi Management Protocol | Computing |
| Sample File | Computing |
| Switching Module Processor | Computing |
| Shared Memory Multiprocessing | Computing |
| Standby Monitor Present | Computing |
| Simple Management Protocol | Computing |
| System Modification Program | Computing |
| Simultaneous Multi-Processing | Computing |
| Sco's Misappropriated Printdrivers | Computing |
| Subnet Management Packet | Computing |
| Symantec Management Platform | Computing |
| Session Management Protocol | Computing |
| Software Motion Picture | Computing |
| System Modifications Program | Computing |
| Secure Moving Picture | Computing |
| Storage Management Provider | Computing |
| Secure Management in Projects | Computing |
| Survival Multi-Player | Computing |
| Samplevision Sound | File Type |
| Specialized Masters Programs | General |
| Social Media Platform | General |
| Super Mario Paper | General |
| Scheduled Maintenance Program | General |
| Sustainable Mobility Project | General |
| Sydney Motorsport Park | General |
| Skills Management Process | General |
| Stockholm Motorsports Park | General |
| Senior Mobility Program | General |
| Suzuki Motor Poland | General |
| Symmetric Multi Processor | General |
| Solid Matrix Priming | General |
| Smoke More Pot | General |
| Sekolah Menengah Pertama | General |
| Symmetric Multiple Penguins | General |
| Small Meat Pizza | General |
| Servo Modular Platform | General |
| Symmetrical Multi Processor | General |
| Symetrical Multi Processing | General |
| Statutory Maternity Pay | General |
| State Machine Products | General |
| Symetric Multi Processor | General |
| Symmetric Multiple Processing | General |
| Sekolah Menengah Perimbun | General |
| Sean Michaels Pretentions | General |
| Super Mario Portal | General |
| Significant Market Power | General |
| Single Multi Processor | General |
| Style Me Pretty | General |
| Support And Maintenance Package | General |
| Sine Mascula Prole | General |
| Sex, Money, Power | General |
| Standards for Mathematical Practice | General |
| SCOS Misappropriated Printdriver | General |
| Shoreline Master Programs | General |
| Specially Marked Package | General |
| Scalp Micro Pigmentation | General |
| Staff Monitored Program | General |
| Summer Mentorship Program | General |
| Street Maintenance Program | General |
| Screaming Match Productions | General |
| So Much Pain | General |
| Supply Meter Point | General |
| Street Maintenance Plan | General |
| Substation Modernization Platform | General |
| Single Moving Part | General |
| Senior Medicare Patrols | General |
| Samvardhana Motherson Peguform | General |
| Sistem Maklumat Pelajar | General |
| Serveice Market Place | General |
| Support Materials and Protection | General |
| Structural, Mechanical and Piping | General |
| Small and Medium Practices | General |
| Standard Motor Products | General |
| Shoreline Master Program | General |
| Standard Metal Products | General |
| Slow Migratory Propaganda | Governmental |
| Specific Ministry Pastor | Governmental |
| SHAMBHUPURA | Indian Railway Station |
| Supplementary Multilingual Plane | Information Technology |
| Symmetric Multi-Processing | Information Technology |
| Summer Mathematics Program | Maths |
| Skim Milk Protein | Medical |
| Social Marketing Project | Medical |
| Standard Medical Practice | Medical |
| Strategic Management Plan | Medical |
| submuscular plexus | Medical |
| Single Marine Program | Military and Defence |
| Simultaneous Membership Program | Military and Defence |
| Sub-motor Pool | Military and Defence |
| Systems Management Policy | Space Science |
| Software Management Plan | Space Science |
| SailingMarketplace | Sports |
| Skiers Must Perish | Sports |
