Did you count the number of letters? There are 16 of them. Divide them in groups of 4. Then, put each group below the other, and read column wise. Here’s how you do it… S T O E E I T A E S S S I N O Y The answer to the code is See it is not so easy.

Bill is the suspect if you read upside down the numbers it says: “Bill is boss. He sells oil.”

Pi.