The evidence is inconclusive for SP mags. What is known, is that the first letter indicates manufacturer, in this case, S, indicates Seymore Products. A sub-contractor. The second letter indicates who they,(Seymore), made it for. So SS would be a more likely marking for a Standard Products mag. SP could be Seymore for Pedersen but it has not been confirmed (On the evidence that I have available to date). SP could also mean quite simply, Seymore Products, and therefore it could have been sent to any of the prime manufacturers. It is nice to have the correct mag in a particular Carbine, but about a zillion mags were floating around in the field so when they opened the boxes anything could have ended up with anything. Opinions welcomed. Mike.