AWK - 252 255
NF<2{l=split($1,w,"")}NF>1{for(i=1;i<=NF;)t[x=i++,y=NR]=$i}END{
for(i=1;i<=x;++i)for(j=0;++j<=y;)for(a=0;a<9;++a)if(t[I=i,J=j]==w[1])
for(k=1;k row "J B I}}
The input should be in the form
....
B L T O O S Q V K R O W G N D
B C D E J Y E L W X J D F X M
CODEGOLF
