QAJSM
SGAHMK
ACNC
OCAVMLC
CZD
COHUNM
NMKH
OGKM
QJSUOM
OLCHML
Hints:M = EC = AO = C
BKNK
VCKMSC
REDSBF
QYBMSU
WKRKBM
VYUS
RSDRQDV
TGQDVS
NSUM
OGQKCYBS
Hints:S = E
QPLWTO
UCXWVWQG
DOIXOK
EJHWPO
CQXQML
OKJELWUG
EMJHO
AJHQKUMO
PUGO
XOWXHWP