SPU

• Seattle Public Utilities, a public utility agency • Sheffield Political Union, a former organisation established to campaign for Parliamentary Reform • Socialist Party of Ukraine, a political party • Statens pensjonsfond Utland (Norwegian, "Government Pension Fund Global"), one of two sovereigh wealth funds under the umbrella of the Government Pension Fund of Norway • Suomen Pyöräilyunioni, the Finnish governing body of cycling ==Education==

Organizations • Saint Paul University System, Philippines • Former US Student Peace Union Universities • Saint Paul University in Ottawa, Ontario, Canada • Saint Peter's University in Jersey City, New Jersey • Sankalchand Patel University in Visnagar, Gujarat, India • Sardar Patel University in Vallabh Vidyanagar, Gujarat, India • Seattle Pacific University in Seattle, Washington, United States • Slobomir University in Slobomir, Republika Srpska, Bosnia and Herzegovina • Sol Plaatje University in Kimberley, Northern Cape, South Africa • Sripatum University in Chatuchak, Bangkok, Thailand • Sulaimani Polytechnic University in Sulaymaniyah, Kurdistan Region, Iraq • Syrian Private University in Damascus, Syria ==Technology==

• Synergistic Processing Unit in the Sony-IBM-Toshiba cell microprocessor ==Transportation==

• Split Airport, IATA airport code SPU • Staplehurst railway station, National Rail code SPU