<p style='text-align: justify;'>Recto: commercial letter from ʿAyyāš b. Ṣedaqa in Alexandria to Barhūn b. Mūsā ha-Tahertī. There has been a disagreement with someone who was supposed to hand over goods and money to ʿAyyāš, and ʿAyyāš asks what exactly he should buy. Nahray b. Nissim is mentioned, as are sums in dinars. ʿAyyāš asks for news about what had come from Caesarea, and about the caravan from Qayrawān. Greetings are sent to Abū Iṣḥaq Barhūn and to Abū Zaḵariyya Elḥanan. Verso: continuation of the letter, address, and a list with some deletions.</p>