<p style='text-align: justify;'>Letter from Joseph b. Jacob b. Yahboy, apparently in Qayrawān, to an unidentified person in Fusṭāṭ, ca. 1045 CE. The writer is sorting out the affairs of a deceased trader named Abū ʿImrān (עמרן) Mūsā b. Nathaniel, and trying to recover money owed to him. The letter refers to the towns of Ṣafāqis (Sfax) and al-Mahdiyya in Tunisia; and Alexandria, Fusṭāṭ, and Ashmūnayn in Egypt. Many names are mentioned: Abū ʿImrān (עמראן) Mūsā b. Isaac, Ibn al-Qumuddī, Nahray b. Nissim, Abū Naṣr Dāʾūd, Abū Surūr b. Nathan, the sons of Bardānī, and Abū al-Faraj b. ʿAllān. </p>
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