Considering the weather and location, your choice of B/W is a good one. Nice job of working the sky to enhance the gloomy look. Acronym is a bit on the easy side, but you did fine with the image part of it. BTW, it is legal to clone out dust spots. :D Good luck in the challenge.
I think if you had focused more on the tombstones this image would better support its title. As it is, the 'subject' of the image seems to be the bench or the building with the angle to emphasize the sky. The tombstones are almost pushed out of the composition and so don't grab your attention.