This tomb is located at the southernmost end of the western slope of the mountain. It lies at a height of 196.5 meters. The tomb is dating to the beginning or middle of King Pepi II’s reign (2278-2184 B.C).
Nehwet Desher, also called Meri, held many titles such as, overseer of priests', privy to the secret of the god's treasure', great overlord of the province', attendant of Min, sole companion, treasurer of the king of Lower Egypt. His wife “Isi” was ‘acquaintance of the king', 'priestess of Hathor lady of the sycamores'. Shepsipumin was his older son and it had recorded that he was the one who decorated the tomb himself.