*k T-S AS 145.117 *t Letter *s 17.3 x 11.3; 18 lines (recto); 10 lines + marginalia (verso) *m Paper; 1 leaf; torn, holes, rubbed *l Judaeo-Arabic; Hebrew *c Recto: letter to Benjamin b. Qalyūsa (?) al-Ḡazwī with address on verso; mentions Abū Saʿīd. Verso: reply to the first letter, sent to Simeon b. Ḥunayn by the aforementioned Benjamin (reply to the letter on recto); with address on recto. *e Late hand; 9 lines on verso are inverted to the text on recto.