I think I can confirm the second letter to be an O.
In this text, a two-letter-palindrome appears. The only english palindrome that is common and only has two letters I can think of would be on / no. Which includes an O, which looks the same as the second letter. If true, we'd also know what an N is.
Yeah posted that in the mag cover thread.
Which means the first letter is either D, G, S, or T(There's another 2 letter word using *O with the first letter of the poem)