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					Originally Posted by  iainl140285
					 
				 
				I'll take a stab at this - If A=1 B=2 C=3 Then CIRCLE is 3+9+18+3+12+5    
			
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 Thank you, iainl
Right, that is what I figured, what confuses me is how you get from PAUL --> CIRCLE, and what is the significance?  Again, excuse my ignorance.
I do not wish to throw the thread off track, for something that may or may not be "elementary" , but I do know that if one is confused there is a high probability that many others do not understand as well.