“A Sigh for a Cipher”

U 0 a 0 but I 0 U,
O 0 no 0 but O 0 me;
O let not my 0 a 0 go,
But give 0 0 I 0 U so.

You sigh for a cipher but I sigh for you,
O sigh for no cipher, but O sigh for me;
O let not my sigh for a cipher go,
But give sigh for sigh, for I sigh for you so.

Bizarre Notes and Queries, 1891