The key to this message is CHBEF which is not intelligible as a word but if put into figures indicating that the 2d, 7th, 1st, 4th, and 5th letter beyond the corresponding letter of the message has been used the key becomes 27145 and we may connect it with the "personal" which appeared in the same paper the day before reading: "M. B. Will deposit £27 14s 5d tomorrow." Case 7-b. Message DDLRM ERGLM UJTLL CHERS LSOEE SMEJU ZJIMU DAEES DUTDB GUGPN RCHOB EQEIE OOACD EIOOG COLJL PDUVM IGIYX QQTOT DJCPJ OISLY DUASI UPFNE AECOB OESHO BETND QXUCY LUQOY EHYDU LXPEQ FIXZE PDCNZ ENELQ MJTSQ ECFIE ARNDN ETSCF IFQSE TDDNP UUZHQ CDTXQ IRMER GLXBE IQRXJ FBSQD LDSVI XUMTB AEQEB YLECO IYCUD QTPYS VOQBL ULYRO YHEFM OYMUY ROYMU EQBLV UBREY GHYTQ CMUBR EQTOF VSDDU DAFFS CEBSV TIOYE TCLQX DVNLQ XYTSI MZULX BAXQR ECVTD ETGOB CCUYF TTNXL UNEFS IVIJR ZHSBY LLTSI On the preliminary determination, we have the following count of letters out of a total of 385: A 8 L 23 J 9 E 38 N 11 Q 22 I 19 R 14 V 9 O 21 S 20 X 13 U 24 T 21 Z 6 Total 110 Total 89 Total 59 28% 23% 15% Every letter except K and W occurs at least six times. We may say then that it is a substitution cipher, Spanish text, and certainly not Case 4, 5 or 6. We will now analyze it for recurring pairs or groups to determine, if it be Case 7, how many alphabets were used. The following is a complete list of such recurring groups and pairs with the number of letters intervening and the factors thereof. In work of this kind, the groups of three or more letters are always much more valuable than single pairs. For example, the groups, HOBE, OYMU, RMERGL and UBRE show, without question, that six alphabets were used. It is not necessary, as a rule, to make a complete list like the following: