 Sandakan and Tawau are the second and third Divisions of Sabah those have completed two letter format.In 2018, Kota Kinabalu and Sandakan retired the suffix format by changing to "SY" for Kota Kinabalu after "SAC 9999 F" and "SM" for Sandakan after "SSA 9999 A".In 2019, "SW" for Tawau were issued after "STA 9999 A" officially retired on February 18 2019.