Explanation

TAP is coded as SZO

The code is obtained for the letters by following the pattern given below:

T−1⇒S

A−1⇒Z

P−1⇒O

Similarly, FREEZE can be coded as

F−1⇒E

R−1⇒Q

E−1⇒D

E−1⇒D

Z−1⇒Y

E−1⇒D

Hence, FREEZE can be coded as EQDDYD.