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Secret Code - Allan Sherman

Once I had a secret code

Where A was B and B was G

G was K and K was J;

And J was M and M was P

V was X and X was V

And U was I and I was U

87 stood for Z

And 2 for T and T for 2

O was 12 and Q was 17;

I still don't know

What those numbers mean

That is how we won the war;

My secret code's no secret anymore

H was 9 and S was 33;

Oh how that confused the enemy

Then a recent survey showed

That I don't understand

My secret code