This fragment, found in Nineveh, contains meager remains of a word list in tabular format. The few words that survive on the right hand column probably represent the explanantia, i.e., the words that are meant to clarify the entries of the left hand column. Although not a single word is preserved in the left hand column, this appears to contain Akkadian words rather than logograms or Sumerian lemmata, as suggested by the […]-tum preserved in lines 7’ and 8’.

The tablet is classified in AHw 1020b as a “Kommentar,” but in CAD M/1 437 as a “Synonym List.” Although the format of the tablet would allow for both possibilities, it seems more likely that the text it contains belongs to a commentary. This is suggested by the fact that some of the explanantia are words poorly attested elsewhere, such as mâʾu, “to vomit”; lêmu, “to take food”; or sunnunu, “to pour”; which would make little sense as explanantia in a synonym list. The occurrence of these rare words suggests that the fragment belongs to a commentary of speculative character, rather than to a synonym list.