<p style='text-align: justify;'>Recto: letter from Alexandria to Abū l-Maʿānī, mentioning the purchase of poppy seed and rice, and people such as Abū l-Ḥasan and Abū l-Faḍl. Verso: Arabic letter, probably related to the one on recto as it also mentions rice. In the margin is poetical Hebrew in the same hand as the letter on verso. </p>