<p style='text-align: justify;'>Recto: part of a letter, from Sivan 1508 (= 1197 CE), from a businessman-scholar in Raqqa (Kalneh) on the Euphrates, replying to the recipient’s letter that had been received earlier in the same month. The writer laments the lack of intellectual life in Raqqa, and is determined to return to Fusṭāṭ once his business in Raqqa has furnished sufficient profit. Halakhic questions had been addressed to Joseph, and then to Samuel and Abraham in Aleppo, and Samuel had come to Raqqa with a commentary on Beraḵot. Various business matters are also discussed, involving ʿEli, and also Abū l-Zuhd in Damascus, as well as the recipient. He sends greetings to various persons in the Fusṭāṭ Jewish community, including Moses ‘the Teacher of Righteousness’ (probably Moses Maimonides), and ‘one who is dear to him’ (perhaps his son), Ḥalfon, ʿEli and his son-in-law, and Mišael, those that are dear to him and his nephew, all those who study under Joseph, and Menaḥem. Note that, in addition to the letter, there are a further 18 lines of unrelated jottings in the margin and across the text of the letter. Verso: various jottings in Arabic. </p>