“The letter is from Solomon; indeed (the beginning of it) reads: ‘By the one who is denoted by the name Allah (who created my being with His Names in accord with the meaning of the letter ‘B’), the Rahman, the Rahim.’”
Sayyed Abbas Sadr-Ameli
Verily, it is from Solomon; and verily it is: �In the Name of Allah. The Beneficent, the Merciful�
Al-muntakhab fi tafsir al-Qur'an al-Karim
"It is from Sulayman," she said, "and it reads, quote: "In the Name of Allah, AL-Rahman, and AL-Rahim."