NHEF
      +---------
UPMNR | ETTTLTGH
       -UPMNR
        =====
        GUMURT
       -GGFFRM
        ======
         HUGLMG
        -HHUTPT
         ======
          NTFEUH
         -NTGRHH
          ======
            NFGP

base: 11
letters: EFGHLMNPRTU
difficulty: intermediate
restrictions: no multiplication