British vehicle registration for Carlisle
• British vehicle registration for Glasgow
• Master of Science (Latin Scientiae Magister)
• (or S-M) sadomasochism (or sadomasochist)
• sales manager
• Sa Majesté (French: His (or Her) Majesty)
• sanctae memoriae (Latin: of holy memory)
• Seine Majestät (German: His (or Her) Majesty)
• senior magistrate
• Sergeant Major
• (USA ) service mark (registered proprietary name)
• Astronautics service module
• shipment memorandum
• British fishing port registration for Shoreham
• Music short metre
• silver medal(list)
• Sisters of Mercy
• Society of Miniaturists
• Sons of Malta
• Staff Major
• stage manager
• Astronomy standard model
• (USA ) state militia
• station master
• stipendiary magistrate
• strategic missile
• Sua Maestà (Italian: His (or Her) Majesty)
• (officer qualified for) Submarine Duties
• Su Magestad (Spanish: His (or Her) Majesty)
• Surgeon Major
• postcode for Sutton (Surrey )