Denys writes -

When I was first exposed to COBOL in the very early 70's, I was taught
that
COBOL stood for COmmon Business Oriented Language.  Since it is now
approaching
30 years, I am willing to consider that my memory is failing, however
this
snippet of information has been refreshed many times over the years.

Joe writes -

<snip all of the various acronyms...>

Where is Grace Hopper when we need her the most?

May she rest in peace - and may this argument rest in peace as well.
According
to a textbook I have here:

COmmon Business Oriented Language
--     -        -        -

Well, it seems Denys and Joe are as right as CODYSL. I just happen to
have a CODAYSL manual here dated April 1970. I quote "Since 1959 the
CODASYL (COnference on DAta SYstems Languages) committee's prime
function has been the continuing development of specifications for
COBOL, the COmmon Business Oriented Language, which aims at
compatibility of programming through one language intelligible to all
computers."

Shirl