Since U is a universal set where S is its subset, then set U should consist of all the letters, numbers and punctuation mark in a keyboard. In other words, universal set U consists of the following elements: U = (0, 1, 2, 3, 4, 5, 6, 7, 8, 9) U = (x| x comprised of all the letters in the alphabet fro a to z) U = (!,.,,,?,!:,;,",',-)