Single Page Application, a web application that is entirely contained on the client-side typically using a combination of HTML, JavaScript, and Cascading Style Sheets
Single Parent Assistant, a project team of SungKyunKwan University's social entrepreneurship, Lecture of International Communication Practice(prof. Jazreel Gang-Graham). SPA helps single parent and wants to change prejudice of single parent. Web adress is http://www.facebook.com/#!/pages/SPASingle-Parent-Assistants/236928573027365
Single Pitch Award, a qualification for the supervision of rock climbing awarded by the National Governing Bodies for Mountaineering in the UK
Share purchase agreement, a contract to sell/buy shares
Special pale ale, a term used to designate a certain type of pale ale
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