Phonetic transliteration of 'Sears':
西 'Se-',
尔 '-ar-',
斯 '-s'. The most prominent referents are the American retailer Sears, Roebuck & Co. (founded 1893) and the iconic Sears Tower in Chicago (renamed Willis Tower in 2009 but still widely called
西尔斯大厦 in Chinese). Also serves as a generic surname rendering.