The manuscript was written on papyrus in the form of a sheet.
The text was published by Grenfell and Hunt in 1898.
[1] The letter contains a declaration from Cephalus, stating that his son Panechotes has died.
The verso side of the sheet consists of 13 much corrected lines, written in a crude hand, consisting of moral advice and, without much context, describing a death and burial.
Oxyrhynchus Papyri I. London: Egypt Exploration Fund.