From The Enigma
NPL Magazine
August, 2015
QT-OH

In the flat below, the word LESS represents a three-letter animal. The word MORE stands for a seven-letter word in which the first three letters sound exactly the same as the LESS word, but with a change in spelling.

Way up north you'll see them race and
   dive in frigid seas,
Their swimmers' bodies gliding with a
   sleek pelagic ease.
But if you see a LESS aloft or walking
   on the shore,
You'll find, I think, that that LESS is
   now quite MORE.

Answers:

LESS = AUK
MORE = AWKWARD