tsuwm - That thread dosen't seem to approach the issue of past tense ("'d") although it hardly makes sense to substitute a single letter even though it happens often enough ( pronounciation specific "can't"). I came back to edit my post for the one "'s" I did include (for I agree that without "'" makes most sense) and it just won't prompt the reader to pronounce the "P" as seperate (I expect something like "piz" will be vocalized). Am I to write "Pees" to insure this (which means a new word not an acronym or an abbreviation (yart?)?

Jackie - I do write these (the last three, anyway) in reports that are internal, and "P's" in personal letters all the time... ("ya gotta" start somewhere)... hopefully a mystery for three generations from now attempting to figure out what "P's" are...