City
You lift the lid off a manhole and there's a towel with the name of a city on it.
Picture this towel with the name of a city on it. Any city you like. Maybe it's your city!
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This city must have a lot of sheep (し) because there is a sheep monogram on the towel. It's the sheep city.
Imagine a city that has a sheep for its mascot. This city was built on sheep, don't you say a bad word about sheep when you're there.