Joining ACME - Mr-M7

(The following is deciphered from the journal of Devin Coda. Though it has been accurately deciphered the reader should note that Devin often uses certain code words for people, places and institutions. The code words will be preserved and an attempt to explain the code will be made, however, since only Devin knows his code's meaning 100% accuracy cannot be guaranteed.) Entree #34-67 (Note:Entree numbers seem to be assigned at random, possibly to confuse any who read them.) After so much work and planning I have finally done it. I am now an official agent of ACE*. It's been a lot of work but it's finally paid off. Looking back on my previous entrees I realize that I have neglected to explain exactly why I decided to join an agency like ACE. It all started back home a few months ago. I was searching my morning newspaper for any secret messages that would would otherwise go unnoticed by the unaware masses. The front page article that day involved one of ACE's recent efforts to capture CARDINAL**. I decided to begin by decoding that article. After taking the first letter of each line, transferring it to a numeric value, subtracting that value from the numeric value of the last letter of each line then reconverting those numbers back to letters and finally applying a simple Atbash Cipher I was shocked at the results. The message in that article was clearly a message from TOPHAT+. The unique grammar and spelling gave it away: "GER-JERN-ACME". I still don't know why TOPHAT wanted me to join ACE. Perhaps this has something to do the CARDINAL's exploits. Or maybe the message was intended for an agent of TOPHAT. Either way I immediately sent in an application to join ACE, citing my code-cracking skills. I decided that it would be best to relocate to ACE's dorms to get closer to the action and, if my hunch is correct, closer to TOPHAT. Soon, very soon, I will uncover the TOPHAT conspiracy. I'm getting closer every day. I can feel it. (*Codeword For ACME) (**Codeword For Carmen Sandiego) (+Codeword For the individual or group Devin believes is responsible for the 'hidden messages' he finds. TOPHAT may or may not really exist)