Ok...after doing a little searching on the internet, it looks as if the LV replaced the SP:
TECH TIPS TO THE FORD DEALERS
Approval to Service ALL 5R110 Automatic Transmissions with MERCONŽ LV
Beginning immediately ALL (2003 to 2010 MY) 5R110 automatic transmissions can be serviced with
MERCONŽ LV automatic transmission fluid in place of MERCONŽ SP.
Initially only the 2009/10MY 5R110 automatic transmissions were filled and serviced with MERCONŽ LV.
In an effort to reduce complexity, Ford Motor Company is allowing all previous model year 5R110
automatic transmissions to be serviced with MERCONŽ LV automatic transmission fluid. This pertains to
top off as well as fluid replacement. Mixing of MERCONŽ LV and MERCONŽ SP in the 5R110
transmission is acceptable. Extensive testing has been performed to insure there are no functional or
durability concerns with the use of MERCONŽ LV in the 5R110 automatic transmission.
Vehicles affected are F-Series Super Duty trucks (including chassis cab, motorhome, LCF).