This document is a long letter authored by Usama bin Ladin after the death of Sheikh Sa‘id (Mustafa Abu’l-Yazid) in late May 2010 and it is addressed to “Shaykh Mahmud” (`Atiyya) who he designates as Sa‘id’s successor. Bin Ladin’s letter is concerned with the mistakes committed by regional jihadi groups, which have resulted in the unnecessary deaths of thousands of Muslim civilians. Bin Ladin indicates that he would like to start a “new phase” so that the jihadis could regain the trust of Muslims. He directs `Atiyya to prepare a memorandum to centralize, in the hands of AQC, the media campaign and operations of regional jihadi groups. Considerable space is devoted to a discussion about Yemen, external operations and Bin Ladin’s plans for his son Hamza. This document includes an additional letter that Bin Ladin forwards to `Atiyya authored by Shaykh Yunis, presumably Yunis al-Mauritani, consisting of a new operational plan that al- Qa`ida should consider adopting.