: Hmmm... having the only two "letter" codes based on an alphabet
: solution would strike me as being too easy and somewhat lacking in
: imagination. I'm only suggesting that ACG is 137 given the numbers
: involved. It may be something quite different and more subtle. However if
: you work on the KISS principle we should start with the simple solutions
: and work from there.
It occurs to me suddenly, that 137 is two degrees off from due southwest.
(Yes, I still think it has to do with compass directions, somehow).