This small fragment was identified as a commentary on the first tablet of the divination series Šumma Ālu from a list of commentary fragments kindly made available by Christopher B. F. Walker.

The few equations preserved seem to be concerned mostly with philological issues: for instance, the verb uptanarrad, "it constantly causes fear," is explained as up[tanallaḫ], "it constantly terrifies," as in the Šumma Ālu commentary CCP 3.5.22.A l. 42.

The last preserved line of the fragment comments on the last line of Šumma Ālu 1. It is uncertain whether this line represents the end of the commentary, or whether the tablet contained after it glosses on Šumma Ālu 2. Note that CCP 3.5.7, another Šumma Ālu commentary from the "Babylon Collection," contains comments on the 7th to the 13th tablet of the series.