U = .CA is a puzzle to be solved. It is comprised of letters forming a statement that resembles a rebus, a puzzle device.  It is made up of letteral words or gramograms; letters or group of letters which when pronounced form a word and in this case a sentence. This sentence makes a comment on Canada's use of the letter ‘U’ in the spelling of ‘colour’ and many other words. ‘Oh gee I see why ‘U’ affects you too at Canada.’