UP perceptual shift multilingual ambigram

I go to UP (university of the philippines) and when you graduate they give you a sash or 'sablay' that has baybayin that is supposed to spell "U.P" but is actually pronounced "opa" or "upa" when you read it.
here i've employed a more phonetic transliteration, so it reads "UP" in the roman alphabet but "yupi" in baybayin.