To determine how many sea shells Amelia currently has, we need to follow the steps outlined in the problem:
- She starts with 28 sea shells.
- She collects 11 more sea shells, so now she has \( 28 + 11 = 39 \).
- She then gives S sea shells to her little sister, so she has \( 39 - S \) left.
Putting all this together, the expression that represents the total number of sea shells Amelia currently has is:
\[ 28 + 11 - S \]
This corresponds to option D:
D. 28 + 11 - S