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Source: Mercedes-Benz GLS

The Mercedes-Benz GLS, formerly Mercedes-Benz GL-Class, is a full-size luxury crossover SUV produced by Mercedes-Benz since 2006. In each of its generations it is a three-row, seven-passenger vehicle positioned above the GLE (formerly Mercedes-Benz M-Class before 2016). The GLS is considered the flagship of the marque's SUV lineup, although the body-on-frame G-Class (originally intended for military off-roading but also offered in luxurious trims) is more expensive and has been in production longer.
The GLS shares the same unibody architecture with the GLE. Most GLS vehicles are assembled at the Mercedes plant in Alabama, except for a small number of early 2007 production vehicles which were manufactured in Germany. The first generation model (X164) was manufactured between 2006 and 2012 and was replaced in 2013 by the new generation GL-Class (X166).
From 2016 with the release of the facelifted second generation model, the GL-Class was renamed to GLS as per the revised nomenclature adopted by Mercedes. Under this scheme, SUVs use the base name "GL", followed by the model's placement in Mercedes-Benz hierarchy. The "G" is for geländewagen (German for off-road vehicle) and alludes the long-running G-Class. This is followed by the letter "L" that acts as a linkage with the letter "S", the SUV equivalent to the S-Class, marketing the GLS as the corresponding SUV to the S-Class full-size sedan.