[mcbit]

Sounds like BS to me!

see "llama" is not an acronym

So, the acronym theory for the origin of "****" breaks down because:

• the word itself is a good 1,000 years older than the common use of acronyms;
• the original form of the word (Anglo-Saxon sc-, which regularly evolved into M.E. sh-) does not correspond to the supposed acronym;
• the verb is the original form, the noun derives from it; the acronym supposes the noun came first;
• no one has produced a single instance of this supposed acronym from any old mercantile record or ship's manifest;
• in fact, no one has ever established that there was a custom of shipping manure;
• the word has cognates in many other languages, including ones outside Germanic, for which no acronym theory of origin makes sense;