"Ŝ", or "ŝ", is a consonant and letter in the Esperantoalphabet. Since each letter in Esperanto has a consistent sound, this letter is always pronounced the same; its sound is represented by [S] in SAMPA.
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Spain
Centro Superior de Information de la Defensa[?] (CESID[?]) - 2002.
Centro Nacional de Inteligencia[?] (CNI[?]) (2002 - ...