Words are coded as per following rules:
i. If the first or last letter of the word is a vowel, then number in the code represents the total number of alphabets in that word. On the other hand that particular vowel, which is either the first or last letter of the word is coded as:
A-Z, B-Y, C-X, D-W, E-V, F-U, G-T, H-S, I-R, J-Q, L-O, M-N
For Example: US- 2F
ii. If the first and the last letter of the word are both consonants, then number in the code represents the ranking of the first alphabet of the word in the alphabetical series, while the alphabet of the code also represent the opposite of the first alphabet of the word coded as:
A-Z, B-Y, C-X, D-W, E-V, F-U, G-T, H-S, I-R, J-Q, L-O, M-N
For Example: makes : 13N