GQH
      +--------
HGGGH | QNXLXFX
       -FEEEF
        =====
        TFQUWF
       -TFHHTN
        ======
          XLLHX
         -NFFFN
          =====
          TNGQT

base: 12
letters: EFGHLNPQTUWX
difficulty: hard
missing: P