Thank you for the feedback.
I started by putting an "U" inside a circle (a gear). I cut the right part of it and flipped it vertically.
Starting from the idea that ERP means, basically, that several pieces work perfectly together (purchasing, warehousing, transportation and human resources etc), I linked those 2 pieces and put them to work together in diferrent ways ( in #151 they form and S, while in #149 they are more abstract).