These are problems in which letter are substituted for numbers in long division problems. The first type are fill-ins, these contain both letters and numbers, in these, the letters are independent, so an F for example could stand for a 2 in one place and a 4 in the other. The second type contain only letters, in these the same letter will represent the same number within the given puzzle. In both cases, the object is to replace the letters with single digit numbers to result in a correct problem. A good start with these puzzles are to locate 0’s and 1’s.
 

Puzzle #1

               |--------
          SWXT | YRZVWZZ
                 SWXT
                 ----
                 WZQWW
                 WZSXX
                 -----
                   XTVZ
                   SWXT
                   ----
                   WQUSZ
                   WYZUZ
                   -----
                    WUTR

                    1917
                |-------
           2137 |4098199
                 2137
                 ----
                 19611
                 19233
                 -----
                  3789
                  2137
                  ----
                   16529
                   14959
                   -----
                    1570

Puzzle #2

                     ABC5
                |--------
           DEF9 | 21GH28I
                  1JKL
                  ----
                   7M6N
                   O24P
                   ----
                    Q1RS
                    T44U
                    ----
                     V2W2
                     XYZ5 
                     ----
                       47

                   1515  
              |--------
         1449 | 2195282
                1449 
                ----
                 7462
                 7245
                 ---- 
                  2178
                  1449
                  ----
                   7292
                   7245
                   ----
                     47

(440)(7) = musical instrument

52,043 / 71 = snake-like fish

(30,000,000 - 2,457,433)(2) = why some children listen to father

7,964² + 7,652,049 = name of large oil company

(711)(10,000) - 9,447 = competing oil corporation

(53.5149 - 51.4414) / 29 = farmer's storage

(15² - 124)(5) = distress signal

(2 - 1.4351) / 7 = name for a wolf

(159)(357) - 19025 = beautiful young lady

(471)(265) + 410,699 = what a snake does

99² -2,087 = terrain

(1 - .930394) / .9 = telephone greeting

(217)(121) - 8,550 = a _____ pop

.161616 / 4 = Santa's greeting

(31)(11²) = a small island

3 ^ 9 + 35,495 = description of married life

(5,016)(11) + 2,542 = unwelcome arrivals on the 1st of the month

(1,000 + 852.8667)(2) = bottom of shoes

851² - 143,667 = what someone does when they lost a winning lottery ticket

0 - 1,234,567 + 6,589,945 = what a preacher does

(2,101)(18) = name of a very important book

60² - 96 = a gardening tool

1,234 - 463 = what you are after eating 4 gallons of ice cream

23 ^ 5 - 1,118,998 = what a woman does about her age

305,644 / 43 = into hot water

(9,999 - 8,038)(3) = what a tide does

73² + 9 = honey makers

127 ^ 3 + 4,618,283 - 1,347,862 = how people spend their spare time