<p style='text-align: justify;'>Letter to Abū l-Surūr Peraḥya ha-Levi b. Nissim in Fusṭāṭ from Isaac ha-Levi b. Simḥa concerning business matters of commodities such as silk and musk. Mentions people including Abū l-Faraj al-Qarqīsīnī, Abū l-Faḍl Roš ha-Qehillot, and Abū l-Makārim. </p>