ERS is in the cell to right of 7, cell to left of 32, final S of bottom row (bottom right hand corner.
UVA is in cell to left of 31, cell to left of cell 1, cell above 29
HOE is in cell1, cell to left of 30 (o), cell between 24 & 25.
They are at the apexes of 3 V shapes with one arm longer than the other. If you shade U to V, then V to A in one colour, then E to R, then R to S in another colour, then H to E via O in another colour, you'll get the "Impossible triangle" poularised by PENROSE (in the HOE shape), ESCHER (in the ERS shape) and REUTERSVARD (in the UVA shape)