Yes, but if the first letter is 10, i.e. a difference of 9, the 26th letter plus 9 would 35...it's because you start counting from 0, not 1 because of the numbers 
And no, if I had solved it I wouldn't be complaining about the numbers being too big, i.e. being above 40

And no, if I had solved it I wouldn't be complaining about the numbers being too big, i.e. being above 40

The obvious solutions aren't working out.
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