The Amiot 110-S, also known as Latham 110, Latham-S.E.C.M. 110, S.E.C.M. 110, S.E.C.M. (S.G.A.) 110 and Amiot S.E.C.M 110-S, was an amphibious military hydroplane built for coastal reconnaissance, built in the 1930s.
It was devised as a maritime reconnaissance aircraft and maritime bomber, only two units were built.
1× V-12 water-cooled linear engine Hispano-Switzerland 12Nbr4 with a gearbox.