HJUP
      +---------
WMGWU | GWWHHWGL
       -WMGWU
        =====
        FELEEW
       -FFFNJE
        ======
         JWWFHG
        -JJPQUN
         ======
          THTPLL
         -FGTUNH
          ======
           JNGQG

base: 13
letters: EFGHJLMNPQTUW
difficulty: medium
restrictions: no multiplication