<p style='text-align: justify;'>Letter dated Nisan 1448 of the Seleucid Era (= 1137 CE), probably from Spain, concerning business matters of goods sent between Andalusia and Egypt and naval warfare. Mentions ship names (?) such as [...] al-Faḵrī and al-Jīṭānī, and people including Abū l-Surūr b. Šuʿā and Abū l-Ḥasan. </p>