50g challenge - cipher

Day 2,975, 03:14 Published in Latvia Latvia by edzaLV

Yet another cipher challenge.

50g to the first right answer.

Cipher is in English and indeed makes sense once deceypted, answer as a comment!

This time I will give only 1 hint: use excel.

You have 48h to decrypt!
PLEASE SHARE!

Cipher:

OIBBVVMBOZSVM
ZVFIVBBSOBMMSBMMB
IBFOBIVFBVBMVVV
FVBIFOBOMNBIBSSVZBI