The previous post mentioned acronyms that had to be changed later on, like DVD.
In contrast to the above situation, some acronyms didn't have a meaning at first, and later on throughout popular usage, a meaning was then coined. These are sometimes referred to as "backronyms". Here's an example:
SOS: Save Our Ship ?
The letters which make up this acronym were chosen since they are easily recognizable in Morse code: 3 short beeps (S), followed by 3 long beeps (O), and then another 3 short beeps (S). It originally didn't stand for "Save Our Ship", but that is what most people think nowadays.
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