Step 1:
Rearrange vowel sounds.
A > U
E > O
I > A
O > E
U > I
Step 2:
The letter M remains the same
M = M
Step 3:
Replace the letter "Y" with an "O" - this means that the letter "Y" will not exist in this language.
Y = O
Step 4:
Rearrange the remaining letters as follows:
B > R
C > S
D > T
F > V
G > W
H > X
J > Z
K > B
L > C
N > D
P > F
Q > G
R > H
S > J
T > K
V > L
W > N
X > P
Z > Q