our solution passed all tests

iXtart
iXtart Version  = 4.60 Beta 1
iXGolf Script   = kixgolf_A2Z.kix

omputer
S               = Windows XP Professional
PU              = Intel Pentium Model 13
peed            = 1862 MHz
emory           = 1014 MB

iXGolf Scoring Engine
coring Engine   = 3.3

iXtart Golf Score
ournament       = A-to-Z
rocessing Start = 2007/09/15 02:06:30.130
rocessing End   = 2007/09/15 02:06:30.193
uration         = 0000/00/00 00:00:00.063
iXGolf Score    = 205

Function a($b,$c)
	Dim $,$d,$e
	$a=0
	For Each $ in $b
		Dim $f
		For Each $d in $b
			If $<$d
				For $e = $^0 to 2 step -1
					If $=Join($c,SubStr($,2,$e)) & $e-$f<$a | ~$a
						$a=''+(($^)-$f)+' '+$
					Else
						If Right($,$e)=Left($d,$e)
							$=$+' '+$d
							$f=$f+$e+1
EndFunction