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.
By popular demand, another passage from Richard Tarrant’s Texts, Editors,
and Readers. From ch. 3 “Establishing the text 1: recension”: Although the
ideal ...