It's a simple one to one alphabet code (a=k, that sort of thing) beloved of secret decoder rings throughout the ages. This particular manifestation shows up in newspapers next to the cartoons and crossword, and decoding it reveals what is inevitable one of the stupidest and least funny puns you will have ever heard - made incrementally worse by the awareness that you've just spent 15 minutes of your life actually putting in an effort to be able to read it. It's the puzzle page equivalent of driving 20 miles out of your way to find someone who will be willing to punch you in the testicles. Although still not as horrible as paying money to watch Forrest F***ing Gump.*
*I have long held that every single person involved in the making of that film should be beaten to death with a VHS copy. Well... Except maybe Gary Sinese. He's suffered enough.
And so, in the festive holiday spirit-
A Vizsla Holiday Cryptoquip!
DEZRE CED BGLQTU RG HNVR IYEOVZP DGQQTL CFTZ FT CED UVEPZGDTU CVRF 'AVDRYT-RGT'. GF OTEF, RFER'D LVPFR - V CTZR RFTLT, KVRQFTD.
Your clue - E= A