I sure can. For this hard audio puzzle, all you need to do is get yourself the awesome program Audacity (which is 100% free and imo a must have for everyone!) and record the audio played here in the riddle with a mic. For your convenience, the audio file has also been uploaded to Megaupload so you can easily use audacity to manipulate the sound (also in case you don't have acces to a mic). Once you got both Audacity and the sound, you need to figure out what to manipulate.. What has been done to the audio that you can undo? I do admit, that this is not an easy one to figure out, and it is a hassle at first. But the reward is huge if you find out the right answer! Sweet ol' satisfaction! Anyway, I also congratulate you on getting this far without any help! Well done!
Link: megaupload.com/?d=HRCJE3AW
Okay, so what is 26-8? 18 right? And what's the 18th letter in the alphabet? Do that with every number in the riddle and you should be fine. You can even write down the alphabet on a sheet of paper to make things easier.
Instead of making letters out of the numbers directly, you rather need to do a substition like the hint says. So it is X-letter in the riddle. The X is what you need to find out, what is it? What would be the most logical number considering it is an alphabet riddle? (Ignore the power 2, thats meaningless. Its just the 'alphabet riddle' that is important in the title)
No no no, its not the yellow ball, its the other eight balls, hence the letters in the puzzle that hinted to each of the balls. Whats another word for those balls?
Instrument and whistle are close. Try thinking of an old object (bronze age afaik). The tone produced is lower than a whistle's, and very loud. Thats why it was used to alarm allies.
 "Riddle X"){kind=icon}