4 KudoZ points awarded for this answer. Comment: "Thanks. My main concern was that the acronymn might stand for something in Italian, but no one has come forward with a suggestion along those lines and you proposal fits well with the document, which is a self-exculpatory letter from a sub contractor to the major contractor. Moreover, the letter is sprinkled with English phrases. So, working on the assumption that it is an English acronym, I'll leave it as is."