The second sound of the heartbeat, also known as 'S2', is produced at the onset of backward flow of blood through the aortic valve. This occurs shortly after the contraction of the left ventricle and the release of blood into the aorta. This sound is considered the closure of the aortic and pulmonic valves and is the last sound heard in the normal heart cycle. It usually occurs at the end of the 'S1' or first sound of the heartbeat.