≠″ｬ｣ﾚ(ギャル)文字(もじ) is a writing system, of sorts, that originated in Japan among teenage girls and young women…specifically the Gyaru.
It’s comparable to 13375p34k, which is similar…but for English and mostly focused around nerds and gamers. A pretty interesting contrast here, eh?

• Gal-Moji
  • A Japanese site that includes information on Gyaru and a converter that sometimes works and sometimes doesn’t.