Rassim, the definite letters are 21=N, 22=I, 23=U. I *think* (big leap of faith here) that 1=S, 3=E, 5=T, 19=Q. That's as much as I've got. I'll have to go buy a paper today to get the rest of the answers. It's really a tough one. All my puzzle-solving strategies have not worked on this one.