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Re:F.B.I. Seeks Help Cracking Code in Victim’s Notes by bbatsell on Friday April 01, 2011 @12:59AM (#2395009)
Discussed yesterday in this HN thread with 124 comments:

http://news.ycombinator.com/item?id=2383581

Re:F.B.I. Seeks Help Cracking Code in Victim’s Notes by rdtsc on Friday April 01, 2011 @03:22AM (#2395323)
Possible solution? http://i.imgur.com/UOgD2.jpg