The last new 3-letter call was issued to WIS (now WVOC) in Columbia, South Carolina in 1930. Since then, a literal handful (OK, maybe two handfuls) of 3-letter calls have been reissued to stations which once held them, or to stations with some kind of relationship to a station which once held them.
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The WIS calls live on in Columbia. When Cosmos Broadcasting sold WIS (AM) they retained sister station WIS-TV/10. They retained the WIS calls on channel 10 and for good measure dropped the "TV" suffix, making WIS/10 the only three letter call used for a TV without the TV suffix. WIS remains the only three letter call in SC.
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The WIS calls live on in Columbia. When Cosmos Broadcasting sold WIS (AM) they retained sister station WIS-TV/10. They retained the WIS calls on channel 10 and for good measure dropped the "TV" suffix, making WIS/10 the only three letter call used for a TV without the TV suffix. WIS remains the only three letter call in SC.