<p style='text-align: justify;'>A vocalised Judaeo-Arabic letter sent by Beraḵot b. Šemarya in Damietta to his in-law Abū Saʿd al-Bavli in Alexandria, concerned with a number of business issues and future plans of moving to Palestine or Cairo. The writer reports that he is on his way to Acre, and mentions names such as Ibn al-Muqaddasī, Abū Kammūna and Abū Naṣr.</p>