当然，密码的破译虽然要用到数学方面的知识，但是毕竟不可能像做数学题那样每一个步骤都是可以证明的。更多的是需要假设，还需要运气，比如在划定出大概的某些字母代表某些字母后，你就可以假设某一个字母代表某一个字母，在不断假设的情况下，将已知的字母代替到密文当中，这样一步一步推论下去，如果运气好，有可能每一步都很顺利地走对了，一旦出错，又得从头再来。好比学生做四选一的选择题，根据已经掌握的知识只能排除其中两个选项时，剩下的就只能依靠运气在另外的两个选项里选择一个，但是选择错了就算失败了。而幸运的是此类密码破译的这一环节在选择后，在继续的工作中如果发现错了，再返回来重新选择就成功了。
现在将已经识别的字母全部代入密文，代入的结果如下表：
SGRLSIWIGJ RIFDUGAYVNGJLNYLETFLDWYDB NLB
i a ot o in o i e h ina hea ate ha
EYVGEYEWIBIIJALFJVNLUFAABVLAYIUUYJBGKYW
e i e to oon a n h a a eo en i et
NYLWWLVH MGAA OY WNY UGDBWVNIGVYGJJIDW
he atta i e theit hoi e in no t
NVNGJLJIDWNVNGJLLUWYDWNYMLDBNLJPNLG MG
h hina no thhina a tet h e a hang hai i
AA OYVISYWNYUIVFBIULWWLVHIJIFDSGAGWLDRIO
e o e the o atta ono ii ita o
ZYVWGKYBBNLJPNLGLAAIUWNYSGAGWLDRGJWYA
e ti e han hai a o t h e i i t a i n t e
AGPYJVYIXYDLWGIJBWNYLDSRLJEJLKRIUWNYGJW
i en eo e a t i on the a an nao t he i n t
YAAGPYJVYLPYJVGYBNLKYVIAAYVWYEKYDREYWL
ei en ea en ie ha e o e t e e t.
GAYERIFJYYEWIVISXAYWYEORWNYEYXLDWSYJWBS i e o n ee to oe t e t he e a t en t
GBBGIJGBWILBBGBWGJWNYVISXAYWGIJIUBJIMVNF
iion I to a i t int h e oe t iono no h
LJELIULJPCGXALJIU LVWGIJBNLJPNLGVYAYODGWGY
an ao a n i ana tion han hai e ei t i e
BUDISLAAMLAHBIUAGUY MGAAXFAAIKYDYKYJ GU
o a ao i e i o e e en i
GVLJJIWOYFBYEOFWLABILBULDLBXIBBGOYAWNYG
i a nnot e et aoa a a o i e t h e i
DBWLRGJBNLJPNLGYKYJGUGWGBWIWDRWINYAXW
t a in han hai e e n i i t i t o tto het
NYSAGKYJYLDWNYODGWGBNLJEUDYJVNVIJVYBBG
h eI enea t h eI t i hanen h on ei
IJGJIDEYDWIDYWLGJWNYLDSRBWLWGIJYEGJBNLJ
onion e t o et ain t h e a t a t ione in han
BNLJPNLGLUWYDWNYXIAGWGVLALJEYVISJISGVVL
han ha ia t e t h e o i t i a a n e o no i a
XGWLAGUGWVLJJIWOYAYUWOYNGJELJEHGAAWNYS
it a i i t annt e e t e h I n a nit h e
LAAVNGJLBOFDYLFIUGJKYBWGPLWGIJLJEBWLWGB
ah i na ea o in e t i a t ionan t a t i
WGVBIUWNYSGAGWLDRVIFJVGALJEWNYVISSGBBGIJ
t i o th e i i t a o n i an t h e o i ion
LJEWNYVNGJYBYVISSFJGBWBXGYBWIWLHYVIDDYB
a n t h e h i ne e o n i ti e t o t a e o e
XIJEGJP SYLBFDYBOFWBNIFAEWDRWILKIGELSLZIDV
on in eae t ho t t o a oi a a o
IJUAGVWMNYJLAAWNY SLGJLVWGIJBYVDYWVNFJL
on i t h e nat h e ain a t i on e e t h an,
ELIULJPCGMGAAVISYWIBNLJPNLGUIDLAAXDIZYVW
ao a n I io e to han hai o a o e t
BLJEBIAYARDYBXIJBGOAY UIDNYD.
An o ee on I e o he.
这样一来已经非常清晰了，根据英语单词和语句的一些特定性，已经能够逐步假设某些位置大概应该填上的单词了。比如通过前面的证明已经知道GJ字母对是代表单词in了，WNY代表单词the等几个已经确定的单词，就可以对连接得像长蛇的字母串进行划分，大致地分出某些字母所在的位置是某单词的最后一位字母或开头一位。又如密文开头的字母对GJ前面的字母串SGRLSIWI对应的密文字母是-i-a-oto，就可以假设字母串SGRLSIWI为单词Miyamoto。如果是这样，就有了S=m,R=y。字母串VNGJL对应的密文字母串是-hina，于是就可以假定为单词China，于是又有了字母V=c。把这些新推出的明文字母填入后，又能相应地推断出其他字母来，这就是密码破译中最简单的猜字法。学生在学习英语的时候也常常会做类似的一些根据已知单词的部分字母来填写出完整的单词的练习题。
最后经过逐步的假设和代入，终于将所有的字母替换表找了出来：
表5
于是就能得出一篇完整的电文：
Miyamoto in your file: China headquarters has decided to soon launch a full-scale offensive, the attack will be the first choice in North China, North China after the war, Shanghai will become the focus of attack on our military objectives. Shanghai All of the military intelligence operations, the Army and Navy of the intelligence agencies have collected very detailed.
You need to completed by the Department's mission is to: assist in the completion of snow Chuan dao fang zi plan of action. Shanghai celebrities from all walks of life will pull over, even if I can not be used, but also as far as possible their stay in Shanghai, even if it is to try to help them live near the British and French concession in order to retain the army stationed in Shanghai after the political and economic capital. If it can not be left behind, and kill them all. China's Bureau of Investigation and Statistics of the Military Council and the Commission and the Chinese Communist spies to take corresponding measures, but should try to avoid a major conflict, when all the snow in the main action. Secret Chuan dao fang zi will come to Shanghai, for all projects and solely responsible for her.
再翻译成汉语就是：宫本中佐阁下：大本营已决定即将对华发动全面进攻，攻击的首选地点将在华北，华北开战之后，上海将成为我军重点进攻的目标。有关上海作战的一切军事情报，陆军和海军各情报机关都已收集得非常详细。