The cache is NOT at the posted coordinates. To get the coordinates to the actual cache, you have to solve (or partially solve) a simple Sudoku puzzle. Once you get the values for the puzzle cells labeled "A" and "B", substitute these values into the following coordinates:
N40 32.4A2 W105 03.33B
The objective of sudoku is to fill the 9×9 grid with digits so that each column, each row, and each of the nine 3×3 sub-grids that compose the grid contain all of the digits from 1 to 9. The puzzle I have chosen is rated as "medium" difficulty and it took me about 15 minutes to completely solve it.