His key was developed on the splitting of the alphabet, A through to M and N through to Z, and we can see that the 13 Symbol Cipher begins with an A and ends with an M. So what we will do first is place the alphabet alongside the 13 Symbol Cipher and see if we can find any organization or patterns that exist, using simple mathematics first.
The 340 cipher was the Zodiac Killer's unsolved masterpiece, and being a man with an inflated ego, driven by self publicity, what better way to drop us a hint by placing his signature or pseudonym on the final line of the 340 cipher. You will notice he placed the Zodiac crosshairs symbol, followed by what could be interpreted as Zodiac, and then an upside down Aries symbol (with a line on the top and a dot to the left). So, what we shall do is place the correct spelling of Zodiac alongside the version he placed on the 20th line of the 340 cipher and use the identical technique we used to create the symmetry on the '13 Symbol' cipher. The alphabetical difference of ZOD produces three zero's, the IAC produces 888. These two sets of figures meshed together gives us the three circled 8's found on his next cipher, as though he was carrying them forward. It is also apparent on the '13 Symbol' cipher, that either side of the three circled 8's are the Zodiac crosshairs and an inverted Aries symbol, almost identical to the final line of the 340 cipher. So, the author has effectively carried eight symbols from one cipher to another.
This is a form of number play employed within the cipher.
The code on the left is based on the '13 Symbol' cipher and the splitting of the alphabet into two halves, A to M and N to Z.
This technique assigns a numerical value to a word, phrase or letter. But in this case it was important to have a system that utilized the A through M in the 13 symbol cipher, hence by splitting the alphabet, a form of symmetry is produced.
We showed in the diagram at the top of the article and again in right diagram, that the numerical difference alphabetically was 3115 on the left side of the cipher. Using the gematric code, based on the 13 symbol cipher symmetry, the name Kane generates the identical four numbers. Both techniques produce the same results, differing from Harvey Hines methodology, but nevertheless lending some credence to it.
Even if we applied the gematric code letter values to the '13 Symbol' cipher code directly, the numbers 1, 5, 1, 3, 1, 1, 1, and 1 are generated. Only the numbers 3,1 and 5 are ever produced. Even the deciphered 'NAME KANE' of Harvey Hines displays this consistency. Here is the back up argument: http://www.zodiacciphers.com/zodiac-news/the-hidden-message-in-the-pines