*k T-S AS 145.44 *t Letter *s 8.4 x 8.2; 9 lines (recto); 11 lines + marginalia (verso) *m Paper; 1 leaf; torn, holes *l Judaeo-Arabic *c Letter in the hand of Yefet b. Manasseh; probably to his brother Ḥalfon, whose kunya Abū Saʿīd is mentioned. *e Verso is inverted in relation to recto.