The manuscript was written on papyrus in the form of a sheet.
It was discovered by Grenfell and Hunt in 1897 in Oxyrhynchus.
[1] The letter is addressed to a strategus named Theon.
She advises Theon that Horion is dangerously ill. She goes on to say that she is informing Theon that she has no desire to inherit her father's property and asking for his instructions "about the next step to be taken, in order to free me from responsibility after his death."
Oxyrhynchus Papyri I. London: Egypt Exploration Fund.