Datasheet
The AVR stack pointer is implemented as two 8-bit registers in the I/O space. The number of bits actually
used is implementation dependent. Note that the data space in some implementations of the AVR
architecture is so small that only SPL is needed. In this case, the SPH register will not be present.
ATmega48PA/88PA/168PA
AVR CPU Core
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Datasheet Complete
DS40002011A-page 34