# SQL (postgreSQL), <s>107</s> 101
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Generate are series from -25 to 25 and use the absolute value to replace characters with their uppercase version.  Thanks to manatwork for the tip about the @ operator. 

    select replace('abcdefghijklmnopqrstuvwxyz',chr(122- @i),chr(90- @i))from generate_series(-25,25)a(i)