<p style='text-align: justify;'>Letter, probably to Abū l-Faraḥ b. Mardūḵ, concerned with family and business matters. Mentions a rebellious young man, and people including Abū Saʿd, Abū l-Surūr, Sitt al-Faḵr, Umm Faḍḍāl and Šemarya ha-Levi b. Joseph, and refers to Minyat Zifta, Egypt. </p>