31 B. M.—“To the King the Sun ... thus says _Abimel_(_ec_) ... seven times and seven times at the feet ... I am the dust from ... below ... and the King the Sun forever ... The King spoke to his servant (and) to his servant my comrade: he has granted that extension be given, and as to waters for (his servant’s) drinking And they did not as the King my Lord has said; and we arrive at no fulfilment. And let the King counsel his servant my comrade. He has granted that the waters be given, because of the abundance there to drink. My Lord the King, behold, there is no one to tend my trees, no one (to tend) my waters, no one to make ... Let the King my Lord know.” The next lines are much broken, and the letter then continues: “... As the King has said. And let the King assign to his servant and to the city of Tyre (_Tsuru_) the city that my comrade has given, and what the order lays down on the side of the King for his servant, which the King made an order (less than a year ago?). The King is the eternal Sun-God, and to his faithful servant the King my Lord shall ... for guardians of the town that my comrade has granted. My requests as to this town ... Moreover, my Lord ... soldiers against me ... to my desire ... King ... Lo! his heart is evil ... King my Lord; and he turns away from my wish; and O King my Lord (thou knowest the hearts of all those in the land?), and let the King give his countenance to his servant; and to the city of _Tyre_ the town that my comrade has granted (is) to be given ... waters for (irrigation?). Moreover, my Lord ... Let the King ask his _Paka_. Lo! the chief of the city of _Zar_(_epta_) has followed the city of _Simyra_ (with) a ship. I am marching, and the chief of the city of _Sidon_ marches out; and as for me he has marched with all ... and let the King counsel his servant ...”