*k T-S AS 149.12 *t Letter *s 22.3 x 9.3; 24 lines (recto); 29 lines + marginalia (verso) *m Paper; 1 leaf; torn, holes, rubbed, faded, stained *l Judaeo-Arabic; Arabic *c Detailed business letter of Isaac Simḥa al-Naysābūrī (probably Alexandria), apparently to ʿUllā ha-Levi b. Joseph in Fusṭāṭ (according to Gil ca. 1080 CE). Names mentioned include Abū al-Riḍā b. Kalām, Abū Muḥammad ʿAbd al-Salām b. Ṭuwayd Nuqla, Abū Naṣr b. Šaʿyā, Ṯābit al-Ḥazzan, Abū Sahl Muḵtār, Abū Saʿīd Maḵlūf. Also mentioned are Spain, al-Mahdiyya and commodities such as silk. *e Verso and two Arabic lines on recto are inverted in relation to the rest of recto.