*k T-S AS 147.235
*t Letter
*s 12.3 x 9; 13 lines + marginalia (recto); 4 lines (verso) 
*m Paper; 1 leaf; torn, holes, rubbed, stained
*l Judaeo-Arabic; Hebrew; Arabic
*c Letter from Abū Niʿma (or Naʿma) to Elijah, mentioning Bilbays and Muslims.
*e Belongs together with T-S AS 147.236.