work

base32.cs

private static readonly Char[] CHARS = new Char[] { 
			'a','b','c','d','e',
			'f','g','h','i','j',
			'k','l','m','n','o',
			'p','q','r','s','t',
			'u','v','w','x','y',
			'z',
			'2','3','4','5','6','7'
		};

		// 
		private static IEnumerable<T> Chunk<T>(IEnumerable<T> source, int cutSize, int partitionSize, T padding)
		{
			var i = 0;
			foreach (var t in source) {
				yield return t;
				i = (i % cutSize) + 1;

				if (i == cutSize) {
					for (var j = 0; j < (partitionSize - cutSize); j++) {
						yield return padding;
					}
				}
			}

			if (i != cutSize) {
				for(var j =0; j < (partitionSize - i) ; j++){
					yield return padding;
				}

			}
		}

		public static string ToBase32(byte[] data)
		{
			var bits = new BitArray(Chunk(new BitArray(data).Cast<bool>(), 5, 8, false).ToArray());
			var buff = new Byte[bits.Length / 8];
			bits.CopyTo(buff, 0);
			return new String(buff.Select(x => CHARS[x]).ToArray());
		}

index.cs

gist

no_content.cs

using System;
using System.Collections.Generic;
using System.Linq;
using System.Web;


public class no_contents : IHttpHandler
{

	public bool IsReusable
	{
		get { return true; }
	}

	public void ProcessRequest(HttpContext context)
	{
		var response = context.Response;

		//response.Headers.Clear();
		response.StatusCode = 204;
		response.Cache.SetCacheability(HttpCacheability.Public);
		response.Cache.SetMaxAge(TimeSpan.FromSeconds(31536000));
		
	}

}