a phrase made up from the letters of a single word?

Welcome to AWADtalk! I'm not sure if there's a word for it, but do you mean when you start off with the word, eg, SMART, and then try to find a phrase that fits both the letters and your particular purpose? Unfortunately I'm brain-dead at this point of the day and can't think of anything clever for SMART. It's so bad that I can't even think of what it actually does stand for, which here in Michigan is "Southeast Michigan A_____ R_____ Transit" (Or something like that - Sparteye, do you know?)

If there is a word for the backward process, someone on the Board will know!