| SOMSA | System Operation Managed Service Agreement | |
| SOMSR | Society Of Master Shoe Repairers | |
| SOMSR | Supply of Machinery (Safety) Regulations 1992 (UK) | |
| SOMSW | Someone Over My Shoulder Watching | |
| SOMT | Somerset Trust Company of Pennsylvania (de-listed) | |
| SOMT | Stichting Ondernemingen Medische Technologie | |
| SOMT | System Operating Mode Test | |
| SOMT | School of Music and Theatre | |
| SOMT | Secret of Mana Theater | |
| SOMT | Stichting Opleiding Manuele Therapie | |
| SOMT | Self Organized Multi Threading | |
| SOMTU | School Of Management Tribhuvan University | |
| SOMTU | School Of Management Tribhuvan University | |
| SOMTU | School Of Management Tribhuvan University | |
| SOMU | Sex Offender Management Unit | |
| SOMU | Sindicato de Obreros Marítimos Unidos | |
| SOMU | Sexual Offender Management Unit | |
| SOMU | Student Organization of Maseno University | |
| SOMU | Student Organization of Maseno University | |
| SOMY | Story Of My Life | |
| SON | Statement Of Need | |
| SON | Espiritu Santo, Vanuatu | |
| SON | Songhai | |
| SON | SONOCO Products Company | |
| SON | Song file |
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