The level is indeed very difficult. It's on the "moderately board-dependant" side, and as such it has a luck component in it. It also has a puzzle side though. Don't know how you've been trying to solve the level, but here goes a tip: try to break the rocks, and create a vertical line blaster on one side and a…
There is no answer. "Find the letter" episodes are an insult to one's intelligence. All your word power is of little use when the letters you require never appear.
I finally passed this level after the revision to 22 moves and only 2 bombs. Many thanks to all helped by voicing their dissatisfaction with the original version. Good luck with the next episode!