Code:
Dim a, ab, b, c, d, e, f, g, h, i, j, k, l, m, n, o, p, q, _
r, s, t, u, v, w, x, y, z, bl As String
a = "n"
b = "o"
c = "p"
w = "j"
x = "k"
d = "q"
q = "d"
e = "r"
y = "l"
f = "s"
o = "b"
g = "t"
z = "m"
h = "u"
v = "i"
i = "v"
r = "e"
j = "w"
p = "c"
k = "x"
t = "g"
u = "h"
l = "y"
m = "z"
s = "f"
n = "a"
bl = " "
ab = "?"

MsgBox v & f & a & g & bl & g & u & v & f & bl & g & _
u & r & bl & y & b & a & t & r & f & g & bl & h & f & _
r & y & r & f & f & bl & r & a & p & e & c & g & v & b _
& a & bl & z & r & g & u & b & q & bl & r & i & r & e & ab
End