<p style='text-align: justify;'>Although the opening of the letter is in Hebrew, the two lines in the margin (as well as the address) are in Judaeo-Arabic, suggesting that the letter’s content was also in Judaeo-Arabic. The letter is prefaced by 6 short, centered lines of biblical quotations. The Hebrew consists of opening blessings. The address is mostly illegible, but the sender’s name appears to read Joseph b. Peraḥya. </p>