JHQ
      +---------
GHUJW | CQGRWJUU
       -QYHYMC
        ======
         GGUWQU
        -GRUGRJ
         ======
          QMCWYU
         - GHUJW
          ======
           GCHJQ

base: 11
letters: CGHJLMQRUWY
difficulty: intermediate
restrictions: no multiplication
missing: L