As , +12 E 3​ and 2+3 = 5 (Positional value of E in English alphabet) Also +14 I 5​ and 4+5=9 (Positional value of I in English alphabet) Similarly, +17 O 8​ and 7 + 8 = 15 (Positional value of O in English alphabet) So, +110 U 11​ amd 10+11 = 21 (Positional value of U in English alphabet)