Deutsch and Heltzer are of the same opinion; they present it as another inscription from Khirbet el-Kom. In his publication of the el-Kom materials, Dever describes the unfortunate situation at the site as follows: “During the brief excavations there the writer personally observed nearly a hundred robbed tombs; and several thousand pieces would be a conservative estimate of the pottery from the site seen in the village or later in the hands of Jerusalem dealers.”