<p style='text-align: justify;'>Business letter in Judaeo-Arabic to Judah al-Ḥalabī from Jacob b. Ṭahor, dated at the end to 24th of Elul 197 of Creation (where you have to take דתת as understood, ie add 4800 = 4917 = August 1237 CE; Reif (1997: 530) reads August 1437 CE, but this is not correct). Judah is addressed as ha-sar ha-niḵbad ('the honoured prince', השר הנכבד), and reference is made to R. Ḥananʾel (b. Samuel), who was probably the Nagid at the time (he is referred to as 'our lord', סידנא). Address on verso.</p>