Here's my 267:
 Code:
; begin A-to-Z
;
;!
Function a($l,$t)
dim $, $i, $j, $k, $m, $h

$h = $l
$a=0

For each $i in $l
	For $j = 0 to UBound($l)
		$ = $l[$j]
		For $k = 0 to ($^)-1
			If Substr($,$k+1) = Left($i,($^)-$k)
				If $k
					$h[$j] = $h[$j] + ' ' + $i
				EndIf
				$ = Left($,$k) + $i
				$l[$j] = $
				If Left($,1) = $t[0] & Right($,1) = $t[1] & $m>($^) | $m=0
					$m = $^0
					$a = '' + $m +' '+ $h[$j]
EndFunction
;!
;!
; end A-to-Z


Love your code benny! With that low score I thought you'd do some recursion magic or something. This is very clean and efficient! \:\)
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The Code is out there