Though of no great importance in itself, one of the tablets of the Harding Smith collection, numbered W.H.S. 122, is nevertheless worthy of notice, owing to the frequent mention made of a personage, to whom gifts were apparently made, named Man-ištisu. As this name only differs from that of the now well-known king of Ki, Man-ištusu, by the substitution of i for u in the third syllable, the identity of the two spellings seems certain, and it is possible that they are forms of the name of one and the same ruler. His capital, Kiš, is now represented by the mounds of Oheimer, about 20 miles east of the ruins of Babylon. Peters describes the site as consisting of a reddish hill, with many elevations to the west and north.