What's funny about it?
deadly can't answer this.
SUK?
You suk?
:).
Bingo.
EDIT -
I'm not awesome enough at Greek to use that odd sigma to mean C, plus if I used four letters it wouldn't sound like a fraternity club (which I was aiming for, to fool you all), so eh.
That's uncool, I was thinking it was something interesting like what Sigma Upsilon Kappa represented in our alphabet, which is EVK (somewhat).
Upsilon represents U more than V, I'd think.
In german Upsilon is Y.
Joe SUKs at jokes.
Epsilon tau upsilon pi iota delta
Pi epsilon omicron pi lambda epsilon
Sigma upsilon kappa
The truth has been told. Stupid people suk.
Letters don't really represent each other. Greek and Latin characters are often related to each other, but there is not really a 1:1 ratio.
But that reminds me of some movie I saw where the bad guy was a member of Delta Iota Kappa.. (I looked it up (http://en.wikipedia.org/wiki/Fictional_fraternities_and_sororities), it was in Van Wilder)