<p style='text-align: justify;'>Recto: part of a letter from 1048 CE, written by the Gaʾon Solomon b. Judah, probably in Jerusalem, to Sahlān b. Abraham he-Ḥaver, in Fusṭāṭ, sending condolences following the tragic deaths of ‘two righteous men’, i.e. the brothers Abraham (called Abū Saʿd), and Ḥesed (called Abū Naṣr), sons of Sahl al-Tustarī, who were victims of polical intrigue. Another letter has been sent to the ‘Joy of the Yešiva’, probably the doctor Abraham ha-Kohen b. Isaac, in Fusṭāṭ, and the Gaʾon is organising a memorial service in Jerusalem. Support is requested for the Jerusalem academy, which is in financial distress. The Gaʾon mentions his incapacity, probably due to old age. Verso: address in Arabic, to Abū ʿUmar, Sahlān b. Ibrahīm he-Ḥaver. </p>