<p style='text-align: justify;'>Recto: letter to Benjamin b. Qalyūsa (?) al-Ḡazwī with address on verso, mentioning Abū Saʿīd. Verso: reply to the first letter, sent to Simeon b. Ḥunayn by the aforementioned Benjamin (reply to the letter on recto); with address on recto. </p>