Sorry if I am late to the party and this has already been solved, but I haven't heard much about Cipher III. I attached a spreadsheet of my work-in-progress (which is slow, and error prone) because I *think* at this point I am getting names.

I used the line breaks on the cipher table, keeping the pamphlet photocopy listed in the online Archives.

I then separated the number groups in rows that were divided by commas into two groups, going ABABABABAB... until there were none left. (So 318=A, 8=b, 92=A . . .)

This was because I wanted to see if two separate messages were overlapping each other.

I then broke apart the original numbers, (318 became 3, 1, 8 ) and worked on the theory that they were equations without proper addition or subtractions signs, but once the signs were in place, there would be a matrix pattern of sorts. After several false starts, 3, 1, 8 became +3-18=-15, 8 became -8, 92 became 9+2=11, and 73 became 7+3=10.

The overall equation matrix pattern seems to be one of subtraction, subtraction, addition, addition, subtraction, subtraction, addition, addition . . .

I then tried matching the results against a simple 5x5 alphabet grid, where "I" and"J" shared the same cell. (I tried several other grid arrangements, but it was this one that worked.)

Then I just found the proper grid cell number by counting from 1-25 (A-Z) forward when the equation answer was positive, or Z to A when the equation result was negative.

Here are the names I have so far, no anagramming, and falling withing the natural line breaks:

Line 1: "Su Burn, ILL" "Patze Cmzs, KS"

Line 2: "M XD Sea-Qtm" "WF M.L. Goelz"

Line 3: "O.T. K 0dx PB O.T." "K. Zbl, DD, EA O" <-- (doctor of dentistry, east circle?)

Line4: "W.L. on NE Fk U" (I know there is a north-east fork in the Bedford area . . .)

Would have attached my spreadsheet, but it is a bit too big.

Comments welcome...(though my online contact will be spotty until Wednesday)

Change line 1 to "Su Brunil, V" "At Zecmz, KS" because the "P" rightfully belongs on line 2 and the first number was 317, not 318. (My miscopy, caught by a friend

Also, line 2 may be "McD, SEA-QTM", where "X" is actually "C", and the second part is "WF M. L . GOELZP" -- which I would pronounce "go-less-py".

Will be adding more after a friend finishes a Java program to help with the basic math possibilities.