when the letters of a word stand for something
Acronym Whereas an abbreviation may be any type of shortened form, such as words with the middle omitted (for example, Rd for road or Dr for Doctor), an acronym is a word formed from the first letter or first few letters of each word in a phrase (such as sonar, created from sound navigation and ranging). Attestations for Akronym in German are known from 1921, and for acronym in English from 1940.[1]
Ñ Ñ (lower case ñ, Spanish: eñe, Phonetic Alphabet: /ˈeɲe/ "énye",  pronunciation (help·info)) is a letter of the modern Latin alphabet, formed by placing a tilde (called a virgulilla in Spanish) on top of an upper- or lowercase N.[1] It became part of the Spanish alphabet in the eighteenth century when it was first formally defined, but it is also used in other languages such as Galician, Asturian, the Aragonese Grafía de Uesca, Basque, Chavacano, Filipino, Chamorro, Guarani, Quechua, Mapudungun, Mandinka, and Tetum alphabets, as well as in Latin transliteration of Tocharian and Sanskrit, where it represents [ɲ]. It represents [ŋ] in Crimean Tatar. In Breton and in Rohingya, it denotes nasalization of the preceding vowel.