<p style='text-align: justify;'>Recto: part of a letter, whose beginning would originally have been on another sheet attached to the top of this leaf. The letter is addressed to a notable, since it refers to perpetuating the addressee’s grace ‘in the eyes of the kingdom’, indicating links with the Muslim court. The first name of the addressee is missing, but he is son of the Gaʾon. Verso: poetry (written in two columns, transversely in relation to the text on recto) in the hand of Nathan b. Samuel. </p>