Hi, Tony—If the "S" is pronounced as the letter (namely, as "ess"--e.g., "sending out an S.O.S."), as it is in initialisms, then you have to use "an." If the "s" is not pronounced as the letter but as the sound it stands for (as, in "a SCUBA diver"), as it is in true acronyms, which sound like words, then you have to use "a."
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