<p style='text-align: justify;'>Recto: letter to Abū ʿAlī Ezekiel b. Isaac from Abū l-Faraj b. Qasāsa (cf T-S 13J26.20), concerned with business issues. Mentions commodities such as cotton, and people such as al-Bayrūtī. Verso: a postscript or draft of a letter in a different hand. </p>