Nintendo System Development
Nintendo System Development Division, commonly abbreviated as Nintendo SDD and formerly known as Nintendo Network Business & Development (NBD), Nintendo Network Service Development (NSD), and Nintendo Special Planning & Development (SPD), was a division of Nintendo. It was located in the Nintendo Research Institute in Kyoto, Japan, until it moved to the Nintendo Development Center, also in Kyoto.
Source: Wikipedia — Nintendo System Development (CC BY-SA 4.0)