Select the option that is related to the third letter

Solution

The logic followed here is as follows, Arrange all the letters in reverse alphabetical order and then replace each letter with its second preceding letter of the English alphabetical series. S         A         M         S         U         N         G U         S         S         N         M         G         A S         Q         Q         L          K         E         Y SAMSUNG is written as SQQLKEY. T          W        I           N         K         L          E W        T          N         L          K         I           E U         R         L          J          I           G         C TWINKLE is written as URLJIGC.