Can you help crack this mysterious WWII code?

OK, amateur code-breakers, this is the moment you've been waiting for. Experts at British intelligence agency GCHQ are stumped by a WWII-era code that was discovered in a Surrey chimney. During homeowner David Martin's chimney restoration, he discovered a dead carrier pigeon, complete with this intact message in its leg canister. The experts are struggling because they believe that the note could've been written using a specific (and long-destroyed) code book, so they are appealing to the public for help. "The most helpful suggestion we had was a member of the public who suggested that, since the message was found in the chimney, the first two words were most likely to be 'Dear Santa'," a GCHQ historian said. [Source]

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