Cinder & Smoke took the first and the correct guess at the puzzle solution.

Solution to puzzle 40:
It's no coincidence that man's best friend cannot talk.

sammi - E(4) + O(3) = 11
jackiesdaisy1935 - S(3) + T(6)= 9
Logan - A(4) = 8
Karen - I(4) + N(7)= 15
Rottie - R(1) + H(1)= 2
Cinder & Smoke - 4 C = 4

The winner of the game is Cinder & Smoke.