you know how hard it was for me to come up with that one? I think I could go back to school and get a doctorate by just basing my entire research on making an artificial intelligence system that creates (somewhat) meaningful un-acronyms from user supplied words.
I've seen nested acronyms too, that gives you a headache. way back in freshman Computer Science, my group made a clone of DOOM and one of us named it "RIND" which stood for "RIND IS NOT DOOM" ouch.