[2] According to Havlík, who writes that Conversion is a consolidated version of notes made by several authors in different years, the Moravians are twice mentioned in the text: first as Marhari, and next as Merehani.
He says, that the reference to the Marhari and their 11 fortresses was made between 817 and 843, and the note of the Merehani shows the actual state under Svatopluk I.
[4] In contrast with Havlík, Steinhübel together with Třeštík and Vlasto identify the Merehani with the inhabitants of the Principality of Nitra.
[5][6][7] A third view is presented by Püspöki-Nagy and Senga, who write that the reference to the Merehanii – who obviously inhabited the southern regions of the Great Hungarian Plains to the north of the Danube, but south of the territories dominated by the Bulgars – and their 30 fortresses shows the existence of another "Moravia" in Central Europe.
[2][8][9] According to Komatina, they lived in the valleys of present-day Morava river basin in Serbia, and were still unconquered by the Bulgarians.