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.
Robyn Creswell’s NYRB review (February 22, 2024; archived) of On Earth or
in Poems: The Many Lives of al-Andalus by Eric Calderwood should be worth
reading...