*k T-S AS 146.187 *t Letter; accounts *s 10 x 13.3; 4 lines (recto); 7 lines (verso) *m Paper; 1 leaf; torn, holes, stained *l Judaeo-Arabic; Hebrew; Arabic *c Letter addressed to Elijah the judge; mentions the elders Joseph and Judah. Verso: Judaeo-Arabic and Arabic accounts; mentions names such as Abū Manṣūr and Ibn al-ʿAnbar. *e Verso is written transversely in relation to recto; lower 2 lines on recto inverted.