So the owners of my favorite Vietnamese restaurant have opened a second place about 45-60min away, in a different suburb of Dallas than where I live. They named the first place Pho Yen Phi, after a couple of the kids in the family. The new location has a different name, but they used the same methodology.
...resulting in Pho Kim.
One of the youngsters pointed out what that sounds like in English, but they did it anyway.