Sierra

In the phonetic alphabet, Sierra represents the letter S. My dictionary defines Sierra as 1. a rugged range of mountains that have an irregular or serrated profile, or 2. any of several mackerellike fishes of the genus Scomberomorus, of tropical seas.

Here's  Sierra de Cordobo, a mountain range in central Argentina

source: http://en.wikipedia.org/wiki/Sierras_de_Cordoba

And here's a Sierra Mackerel

But maybe you're interested in The Sierra Club, one of the oldest, largest, and most influential grassroots organization in the US. It was founded on May 28, 1892, in San Francisco, by the conservationist and preservationist John Muir. The Sierra Club has hundreds of thousands of members in chapters located throughout the country.

Muir Woods

Lima

In the phonetic alphabet, Lima represents the letter L. Lima is also the capitol of Peru...

Lima was founded in 1535 by Francisco Pizarro (whom modern Peruvians look askance at, considering him the force behind the destruction of their indigenous culture, language, and religion) as la Ciudad de los Reyes, or "the City of Kings". It is located in the central part of the country, on a desert coast overlooking the Pacific Ocean. Together with the seaport of Callao, it forms a contiguous urban area known as the Lima Metropolitan Area. Lima is the fifth largest city in Latin America and one of the largest financial hubs in Latin America.