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.
Eve Armstrong, "I Murdered Conan O'Brien and Nobody Will Ever Know — an
exercise in inference sabotage", 3/30/2023: Abstract: I employ an
optimization-base...