In 2007 I posted this cryptic verse by William Whewell:

U 0 a 0 but I 0 U,
O 0 no 0 but O 0 me;
O let not my 0 a 0 go,
But give 0 0 I 0 U so.

You sigh for a cipher but I sigh for you,
O sigh for no cipher, but O sigh for me;
O let not my sigh for a cipher go,
But give sigh for sigh, for I sigh for you so.

In An Almanac of Words at Play (1975), Willard R. Espy offered this addition. What does it say?

Oy OO thO he O
2 On an OO. OO bO
An OO but he never thO
He’d O the OO dealer O
For the OO OO bO.
Say, has OO’s OO brO
OO O that OO sO?
OO’s OO’s good for nO.