| Layer |
PLY |
| Marsh plant |
REED |
| Mason's concern |
HOD |
| Mythological river |
STYX |
| Neither |
NOR |
| No, in Nairn |
NAE |
| NPW (central Manitoba town) |
NEEPAWA |
| On the sheltered side |
ALEE |
| Ontario Premier, formerly |
RAE |
| Parcel out |
METE |
| Pear genre |
ANJOU |
| Reminders |
MEMOS |
| RMCT (New Brunswick town) |
OROMOCTO |
| Roil |
SEETHE |
| RR (town near Toronto) |
AURORA |
| Sail boat |
PRAU |
| Salamander |
EFT |
| Sought after classic car |
REO |
| Sound unit |
BEL |
| SRS (Southern Manitoba town) |
SOURIS |
| Stake |
ANTE |
| Strike breaker |
SCAB |
| Table scrap |
ORT |
| Temple pillars (Greek) |
ANTA |
| Though, condensed |
THO |
| Through condensed |
THRU |
| Tolkien tree critter |
ENT |
| Tombstone inscription |
RIP |
| TRR (Nova Scotia town) |
TRURO |
| Twosome |
PAIR |
| Verve |
PEP |
| View |
SCENE |
| YN (Eastern Alberta town) |
OYEN |
