Excellent 3 letter Premium domain name which can be put to variety of uses.

Buenos Aires, Argentina (Airport Code)
British University In Egypt (El Sherouk, Egypt)
Built Up Edge (type of defect in machining)
Buenos Aires Stock Exchange (Buenos Aires, Argentina)
Bargaining Unit Employee
Best Unbiased Estimator
Bilateral Upper Extremity
Back Up Exec
Billed Unearned (Sprint)
Brainerd United Educators

*courtesy: acronyms.thefreedictionary.com