Je said qui moi francais est terrible, parce que Je étudié l'espagnol et russe, maintenant Je utilize GoogleTranslate por moi francais.
As for ciphers, I'd say that 27 is Y would make sense in a substitution cipher, but only for an alphabet with 27 or more characters.
JEDIT: Probably worth saying that only parts of the "French" above were written with Google. Other parts were just..attempted.