As noted at: Create custom international keyboard for iPhone
"As per Apple's submission guidelines:
2.5 Apps that use non-public APIs will be rejected
2.6 Apps that read or write data outside its designated container area will be rejected
There are no public APIs to add an additional keyboard.
The files that store keyboard data are definitely stored outside of your app's container.
In short: There is no way to implement a custom global keyboard on a non-jailbroken iOS device at this point in time."
You can't access that page without a developer account, however I would think that the submissions would be the same.
However, I do know that on jailbroken devices... you can SSH or filemanage and make new keyboard layouts. I won't bother posting any code due to the fact that you won't actually be able to implement it.