SELECT 
    EMP_CODE AS CODE
    , EMP_ENG_NAME AS ENG_NAME
FROM
    EMP
WHERE
   LENGTH(EMP_ENG_NAME) - LENGTH(REPLACE(REPLACE(EMP_ENG_NAME, 'S', ''), 's', '')) >= 2    -- 社員英字名に'S'or's'が2文字以上含まれている
ORDER BY
    CODE ASC
;