Hello Stefano:
Never feel sorry about a question.
The __SP_INIT symbol is declared and initialized in the linker file (e.g. MKL15Z128_flash.ld). There you will find something like the next:
/* Highest address of the user mode stack */
_estack = 0x20003000; /* end of SRAM */
__SP_INIT = _estack;
Hope this helps!
Regards!
Jorge Gonzalez
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