Answer
The initials "SM" in SM Entertainment stand for Soo-man, which is the Korean name of the company's founder and CEO, Lee Soo-man. SM Entertainment is a South Korean entertainment company that was founded in 1995. The company is best known for its work in the K-pop industry, and has produced some of the most popular K-pop groups in the world, including EXO, Girls' Generation, and Super Junior.