Z = A  For instance "Sr gsviv!" Would be "Hi there!"

Y = B

X = C 

W = D 

V = E

U = F

T = G

S = H

R = I

Q = J

P = K

O = L

N = M

M = N

L = O

K = P

J = Q

I = R

H = S

G = T

F = U

E = V

D = W

C = X

B = Y

A = Z