<p style='text-align: justify;'>Letter from Jacob to his brother Šabbetay Ravilon (רבילון), concerning their business dealings (sale of hides). He mentions a number of individuals involved in sales, including Moses the dyer, Haggai, Šabbetay, Ephraim, Jacob b. Kalomiṭi (קלומיטי), Moses Spaṯa (שפתא), and locations such as Crete (קריטי) and Mytilene (מיטיליני). The language uses a number of Greek loan words which are vocalised.</p>