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HAPPY NEW YEAR

How many words can you make


from the letters in:

HAPPY
NEW YEAR Crack the code.

A B C D E F G H I J K L M

1 2 3 4 5 6 7 8 9 10 11 12 13

N O P Q R S T U V W X Y Z

14 15 16 17 18 19 20 21 22 23 24 25 26

What did the cow say on the 1st of January?

8 1 16 16 25 13 15 15 25 5 1 18

Spot 5 differences.

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