I am in seconds and minutes, but I refuse to be in days or years,
I am in the start of noise but I am not in ears.
I am in direction and I am also in number,
I am not there when you rest and I am never in slumber.
I am there when you clean but not when you make messes,
I am there in a refusal, but not when you say yeses.
I guarantee to be there at the end of man and even in beginning,
I am not there when you lose, but I am twice when you are winning.
While I am small and upside down I almost look like U,
I am there in angel’s tears but I am not in dew.
I help you make words and I am there when you write,
I make sounds when you speak and I help you make sunlight.
If you can figure me out you are cleverly cunning,
You are sensationally smart and just outright stunning.
So I challenge you all to my clever game,
Just try to figure out my dreadfully secretive name.