<p style='text-align: justify;'>Recto: letter to Abū Saʿīd Binyām al-ʿAfṣī concerning business matters regarding commodities such as tamarind (tamar hindī) and pomegranate flowers (jullanār). Mentions people including Musallam b. Ayyūb. Verso: address to Abū Saʿīd and jottings in Arabic script. </p>