SPU
- Cycling Union of Finland
- Government Pension Fund of Norway
- Saint Paul University
- Saint Paul University System
- Saint Peter's University
- Sankalchand Patel University
- Sardar Patel University
- Seattle Pacific University
- Seattle Public Utilities
- Sheffield Political Union
- Slobomir University
- Socialist Party of Ukraine
- Sol Plaatje University
- Split Airport
- Sripatum University
- Staplehurst railway station
- Student Peace Union
- Sulaimani Polytechnic University
- Syrian Private University