スープは

as for the soup

→ スープ
phrase Uncommon #15,620
as for the soup スープ means “soup,” and は marks it as the topic. The meaning changes depending on what follows, such as “the soup tastes like wine,” “how about soup?” or “warm the soup yourself.”
JA: スープはまだ熱いよ。
EN: The soup is still hot.

みんなまたスープは

Everyone, back next door. What about the soup?

— 花様年華 (2000)

スープはうまい

The soup is delicious.

— レミーのおいしいレストラン (2007)

彼のスープは好評です

His soup is well received.

— レミーのおいしいレストラン (2007)

スープは冷めていない

The soup hasn't gone cold.

そのスープはひどく辛い

That soup is terribly spicy.

スープはスプーン飲みます

You eat soup with a spoon.

スープはいかが

Would you like some soup?

スープは自分で温めて

Heat up the soup yourself.