On a warm spring day Latisha went to the mailbox to check for mail. Unknowingly, she was about to embark on a strange adventure that day. For in the mailbox was a letter so confusing, so devious, so impractical, that even the most decisive puzzle solver would get slightly confused.

When Latisha arrived back at her house she placed the mail onto the kitchen counter. A blood curdling scream emanated from her mouth. When Larry came to investigate he too participated in the scream of terror.

A few moments passed. Larry and Latisha had calmed down and opened the mail that had surprised them so. It was a letter from Latisha's Great Aunt Zelda. A confusing letter!

The letter was opened careful and on the piece of paper read: "Can you please tell me what animal I think I am becoming?". On the next line was the confusing part: "S NV N XMUZMB. S NV XUNZW. S NV BQM YNFZAX; ULL ULL UN UQLL.".

On the back of the envelope was a scribble so small you needed a magnifying glass to read:
"L=O". I wonder what this means, cried Latisha?

What type of animal does Great Aunt Zelda think she is becoming?