<p style='text-align: justify;'>Recto: late letter prefaced by בס''ד and concluding with an elaborate (and illegible) signature. It politely addresses a friend, Jacob al-Tilimseni, (from Tlamcen, Algeria), asking him to come for Šavuʿot. It refers to ‘your brother, Abraham Cosalio (כושליו)’. Verso: address (upside-down in relation to recto) and a signed postscript, in which the recipient is exhorted to send money to Samuel who is in Egypt.</p>