<p style='text-align: justify;'>Letter introduced by biblical citations such as Proverbs 3:2 and Isaiah 43:2, from Elʿazar ha-Kohen b. Solomon ha-Roš, descendent of geʾonim. Possibly sent to ‘the leader’ Abū l-Mufaḍḍal. Mentions people including Geršom ha-Kohen, al-Ḥaver Ibn Šemaʿya, Joseph, Solomon, Ibn al-Dabbāḡ (son of the tanner) and Ibn al-Qaṭā’if, and the death of a leader (Rayyis) and a honourable lady (אלגבירה). Contains a blessing for a new child, probably after the death of a son. </p>