<p style='text-align: justify;'>Letter from Elijah b. Nissim, who is worried about the lack of letters from the addressee Šela b. Isaac. Mentions business matters, a current epidemic, the family of ‘our lord’ Ḥananel (b. Samuel?), and people including Ḥayyim, Yešuʿa, Elʿazar and Abraham b. Ṭāhir. </p>