*k T-S AS 146.28 *t Letter; accounts *s 14.5 x 13.5; 19 lines + marginalia (recto); 4 lines + jottings (verso) *m Paper; 1 leaf; torn, holes, faded *l Judaeo-Arabic *c Recto: 11th-century business letter, probably in the hand of Nissim b. Ḥalfon; mentions the arrival of a certain Ṣedaqa and of a nephew of the writer. Verso: accounts of commodities and their quantities, and pen trials with typical letter formulae. *e Verso is inverted in relation to recto.