Hey Suresh ur great... Urs is also a correct answer...

I gave this puzzle for this answer...
There is one more way to solve this puzzle...

A-1
B-2
C-3
D-4
E-5
F-6
G-7
H-8
I-9
J-10=1+0=1
K-11=1+1=2
L-12=1+2=3
M-13=1+3=4
N-14=1+4=5
O-15=1+5=6
P-16=1+6=7
Q-17=1+7=8
R-18=1+8=9
S-19=1+9=10=1+0=1
T-20=2+0=2
U-21=2+1=3
V-22=2+2=4
W-23=2+3=5
X-24=2+4=6
Y-25=2+5=7
Z-26=2+6=8

Join all the 1,2,3 and so on

AJS,BKT,CLU,DMV,ENW,FOX,GPY,HQZ,IR

IR is missed in everyones answer...

Thanks
Manoj