Plurals of abbreviations are formed in the same way as the regular plurals of common nouns: simply by adding the letter
s. Note that there is no apostrophe before
s, which is written in lower case.
 | FAQs (frequently asked questions) |
 | SMEs (small and medium-sized enterprises) |
 | VLEs (virtual learning environments) |
When the singular form of the abbreviation ends in
s, that form can also be used to refer to a plural group. This avoids the uncomfortable effect of seeing an
s repeated.
 | SDS (safety data sheet) |
 | SDS (safety data sheets) |