L is for Lists Mystery Cache
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Difficulty:
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Terrain:
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Size: 
(small)
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in our disclaimer.
Nothing is hidden at these dummy coordinates.
The million rupee question is whether you can find the right list. The list you seek can be used to map, or convert, one- or two-digit numbers into three-digit numbers and vice versa.
Use the list to decode the coordinates of this cache.
N 51 {139}.[13]
W 000 {136}.[31]
Additional Hints
(Decrypt)
Gb svaq gur evtug yvfg vg znl uryc gb svaq n yvax orgjrra pebdhrgzvxr naq Fvqarl Yhzrg