<p style='text-align: justify;'>Recto: letter to Abū Jacob Joseph b. ʿEli from Yešuʿa b. Ismāʿīl concerning business affairs, and mentioning Abū Kaṯīr, Obadiah (who sends greeting to the addressee, Abū Kaṯīr and Abū Joseph, most likely the son of the addressee) and Isaac, who had just arrived and settled the addressee’s debt. Verso: unidentified lines in Arabic script. </p>