Several railway officers have assured me that a standard opening in railway official correspondence is: ‘Dear Sir, with reference to your above see my below’.More here.
Below can be used as a adverb: go below the deck; we saw the blue waters spread below us. But in IE we see the use of below as an attributive modifier of a noun — the below statement.
A couple of years ago the indefatigable ktschwarz linked to Ben Yagoda’s
2011 Slate essay on why Americans think bumbershoot is British, but I
suspect not ...