The fragmentary roll was not known to Jean Dufour, Recueil des rouleaux des morts (VIII^e siècle-vers 1536), 5 vols. (Paris: de Boccard, 2005-2013). The institution which sent out the mortuary roll cannot directly be identied, but it is presumably a Flemish institution, as the same letter is included in a letter collection known as the Codex Dunensis after the Abbey of the Dunes, in whose historical library in which it was kept (Joseph Marie Bruno Constantin Kervyn de Lettenhove (ed.), Codex Dunensis sive diplomatum et chartarum Medii Aevi amplissima collectio (Bruxelles, 1875), p. 405-406, no. CCLXXVI). This probably means that the letter was presented to the community at the Dunes at some point, where the text was then copied as an example of such a document. Alternatively, it is possible that the letter was composed in the abbey itself.

The two pieces of parchment which make up the fragment have been attached using a strip of parchment pasted onto the dorse of the fragments, but there is text missing between the two parts. Of the final line of text on the first fragment only the ascenders and the top part of the minims have been preserved. These do not match what is preserved of the first line visible on the second fragment. In between these two partially visible lines there was originally a full line of text that is now completely missing.