The solution to Cryptogram #2 is:

We have over 75 employees to help provide you with water, electricity, and to remove wastewater.

Key:
A = E
B = R
C =  Not Used
D = W
E = U
F = M
G = L
H = D
I = A
J =  Not Used
K = C
L =  Not Used
M = H
N = T
O = I
P = S
Q =  Not Used
R = V
S = P
T =  Not Used
U = O
V =  Not Used
W = Y
X =  Not Used
Y = N
Z =  Not Used

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