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Marks & Spencer Group plc (also known as M&S) is a major British multinational retailer headquartered in Westminster, London that specialises in selling clothing, home products and luxury food products. It is listed on the London Stock Exchange and is a constituent of the FTSE 100 Index.

when unstressed) is an English honorific used with the last name or full name of a woman, intended as a default form of address for women regardless of their marital status. Various plural forms used are "Mss.", "Mses.", and "Mmes."