You can imagine how my eyebrows perked up when I saw 32 Across on this morning's USA Today crossword puzzle.  Three letter word for Escort's Offering.  Hmmmm...
SEX? (no)
GFE? (no)
PSE? (no)
OWO? (no)
CIM? (no)
COB? (no)
COF? (no)
RCG? (no)
FIV? (no)
FIA? (no)
BLS? (no)
CFS? (no)
CBJ? (no - Thank God)
ATM? (no)
DFK? (no)
LFK? (no)
I was really quite perplexed.  Nothing Fit!  What could it be?  Then I remembered that the crossword puzzle was probably not written by a horn-dog, TER hobbyist and it hit me.

The answer:  ARM

Eat your Wheaties and enjoy your acronyms!