This little text on the correct way to write letters is to be found in Pahl. Texts (ed. Jamasp-Asana), pp. 132–140. In transliteration I have followed the Pahlavī spelling as far as the ambiguity of that alphabet will permit. Thus, for I write bāt, though I have adopted bavāt for the ideogram. The text consists of a series of formulae to be used in writing formal letters: §§ 2–17 contain a selection of suitable proems; §§ 18–24 deal with condolence letters; §§ 28–36 appear again to be proems; and §§ 37 to the end give a selection of suitable epilogues.