A singing club is called S. P. E. B. S. Q. S. A.
It makes a person wonder if they threw good sense away

When some gave up the practice of using just a name,
I hope it never comes to pass that people do the same,

Imagine the chagrin of mothers, pondering the choice
Of letters to hang onto him, who lacks dissenting voice

To find their combination is the same as one denounced,
Or that in spite of everything it still can be pronounced.

by D. Edgar Murray