I took the first letter of names of characters from
Lord of the Rings (F = Frodo, S = Sam, P = Pippin, M = Merry, G =
Gandalf, L = Legolas, G = Gimli, and A = Aragorn).
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I used the abbreviation of the phrases "in my humble opinion" and "laughing out loud" from instant messaging.
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First, I took the last letter from words in the phrase
"read my lips, no new taxes" (dysows). Next, I capitalized 'Y', 'W',
and 'S'. Finally, I inserted some punctuation (~ and $).
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