The solution to this problem was sent by Everett, a student who participated in our Elementary program.
The way Everett did his work by numbering all the letter. He had 2 path ways to go after 26 letter of message. He could number 27 or go back to number 1. For letter number 1 of letter U, he went back 1 letter and it was T. For number 2 of letter j, he went back 2 letters and it was H.