IBM MOBILE COMBO ADAPTER PRO/100 SP - Manual (Page 42)

S108=33 A-law
S108=7 default, or any other value: Coding as specified by digital modem in
V.8bis information. If an old server does not tell its code type in V.8bis, then
the client modem chooses based on its country ID. m-law regions are Japan,
Taiwan, Korea, Hong Kong, North America, and Latin America. Everywhere
else is A-law. (This S - Register is valid only in K56flex mode.)
B-16 Intel
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PRO/100 SP Mobile Combo Adapter: User’s Guide