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I am considering a mêlée-focused druid for Reign of Winter. The Acid Maw spell is subject to spell resistance. Does the S/R apply to the target of the spell itself (my animal companion) or the foes the animal companion bites?
Saves are listed as harmless, so the SR note is in regard to the target of the spell (your animal companion), not the things he bites.
If your companion does have SR, note that creatures with SR can choose to voluntarily lower it for a round as a standard action. This is covered in the rules for Spell Resistance in the CRB.