| B | T | H | H | M | K | F | F | Q | B | O | H |
| E | N | R | F | O | N | U | B | M | O | D | S |
| Q | J | D | C | D | B | B | G | N | B | J | D |
The letters required are direct neighbours in the alphabet to the ones presented, eg, P represents either O or Q.
A word of caution: No more than 6 times has a pair of adjacent letters in the statement been reversed.
