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.
It’s time once again to play What Did That Writer Mean? Elizabeth Kolbert
(who often reports in the New Yorker) is one of the best popular science
writers ...