This can be regarded as a sequel to cipher 21. One of the problems with that cipher was the fact that people could cheat by using an online Sudoku solver; I don’t believe that this suffers from the same vulnerability. This particular cipher is separated into a key and a string of ciphertext. Here’s the key:
And here’s the ciphertext:
KUWRTQQMMUCMRVAYUHXSRJULTJLKNJVKSEITIHXDSSYZWIIFUMSKAOYQKXEHYMWPMON
Enjoy.