<p style='text-align: justify;'><a href='' onclick='store.loadPage(1);return false;'>Recto:</a> Text opens, after basmala: اكرمك الله و ابقاك وامتع بك. Concerns trade in skins (الجلود). Reports the delievery of skins in Qayrawān . Mentions a certain ʼAbū al-‘Abbās who is involved in the trade. <a href='' onclick='store.loadPage(2);return false;'>Verso:</a> Contains the phrases that convey greetings to various people. The formula تقرو له السلم كثير occurs. The letter closes with the formula اكرمك الله. </p>