per Jan Quaegebeur, unfinished ms., 1994:
register below border of stars:
The Osiris, the great praised, Penmin, justified, may life be given to Hetepkhonsu being healthy in eternity; made (commissioned) by the brother of the mother Hor son of Djedherpaheb to make the name of the great praised Penmin, justified, live.
Scene 1 - tree goddess pouring cool water. Text starting from right:
The Osiris Penmin, justified, son of Hor, justified, by Re;
(alongside tree goddess). Nut. (Behind) Take for yourself the water and the cool water coming from the Osiris Penmin, justified.
(alongside the ba) May the ba live
Scene 2 - adoration scene. Text starting from right:
The Osiris, the great praised Penmin, justified, (son of) Hor, justified. Adore this god.
Osiris, foremost of the West, lord of Abydos, great god. I give to you all good things.
Isis. My arms are behind you.
Nephthys. I give you all offerings.
Horsiese. I give you all provisions.