<p style='text-align: justify;'>Detailed business letter of Isaac Simḥa al-Naysābūrī (probably from Alexandria), apparently to ʿUllā ha-Levi b. Joseph in Fusṭāṭ (ca. 1080 CE). Names mentioned include Abū l-Riḍā b. Kalām, Abū Muḥammad ʿAbd al-Salām b. Ṭuwayd Nuqla, Abū Naṣr b. Šaʿyā, Ṯābit the cantor, Abū Sahl Muḵtār, and Abū Saʿīd Maḵlūf. Also mentioned are Spain, al-Mahdiyya and commodities such as silk. </p>