<p style='text-align: justify;'>Recto contains part of a business letter, referring to Abū l-Mufaḍḍal the son of the prudent judge (ולד אלדיאן אלמשכיל), Abū Naṣr and Rabbenu Solomon. The letter mentions the sale of books in Hebrew and Arabic, in various people’s hands. Verso contains a different letter, in Hebrew, with a postscript. It refers to R. Yosi, and seems also to be talking about books. </p>