It is from a vassal state in Canaan (city-state Sidon), and is written by the 'mayor' of Sidon, the author of Amarna letter EA 144, and Amarna letter EA 145.
The letter is in a crude cuneiform style, but in nearly perfect condition (few lacunas).
It is in a similar style of many of the Canaanite city letters showing subservience to the Pharaoh (King).
The initial corpus of letters were found at Akhenaten's city Akhetaten, in the floor of the Bureau of Correspondence of Pharaoh; others were later found, adding to the body of letters.
271185 (Chicago Digital Library Initiative)]), is numbered VAT 00323, from the Vorderasiatisches Museum Berlin.