????????
      +---------
NFLCU | NNEUMTFU
       -NFLCU
        =====
         CUNUTF
        -LEQCTC
         ======
          LCMEMU
         -LTETLQ
          ======
          ??????

base: 11
letters: CEFJLMNQRTU
difficulty: intermediate
hints: U << J
missing: J R